Art. 37 Cantonal Law on Land Use Planning (CLLUP), of October 2, 1991

[56] 1 After consulting with the municipality, the department sets the levy period, taking into account the need for building land and the possibility of using the property.

2. The levy is deferred or staggered for a maximum of 10 years in the following cases

a) when the property is already largely built upon and serves as the principal residence of its owner;

b) at the request of an owner who justifies particular circumstances.

3. However, it occurs no later than

a) upon the alienation of the property; any legal act that may give rise to the collection of a real estate gains tax as defined in Articles 57 and 58 of the Direct Contributions Act (LCdir), dated March 21, 2000 [57], is considered an alienation, even if this latter is deferred;

b) upon the construction of the property, that is, within 12 months following the enforcement of the building permit granted for the first authorized construction on the considered property.

4. In the case of partial alienation or staggered construction of the property, the contribution is due in proportion to the surfaces alienated or constructed.

5. The department may defer the collection of the contribution or grant a payment plan with or without late interest through an administrative law contract under the following alternative conditions

b) the construction is delayed for reasons beyond the debtor's control.

6. In case of delay in payment, the debt bears interest at the rate of 5% per annum from the date the debt becomes due.