Reminder and enforcement by the municipality; information

If receipts or payments are not received on time and a reminder has been sent without success, the cashier's office must immediately initiate or arrange for enforcement. This applies regardless of whether the receipt or payment is of a public law nature (e.g. from levies) or a civil law nature (e.g. purchase price for the sale of the municipality's fixed assets).

• § Section 25 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of cameralistics (Municipal Budget Ordinance - Cameralistics - KommHV-Kameralistik)

  Collection of revenue

• § Section 52 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of cameralistics (Municipal Budget Ordinance - Cameralistics - KommHV-Kameralistik)

  Procedure for compulsory confiscation

• § Section 25 Ordinance on the budget, cash and accounting systems of municipalities, rural districts and districts according to the principles of double-entry municipal accounting (Municipal Budget Ordinance - Double-entry Accounting - KommHV-Doppik)

  Monitoring of income, deposits and receivables

• § Section 48 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of double-entry municipal accounting (Municipal Budget Ordinance - Double-entry Accounting - KommHV-Doppik)

  Procedure for compulsory confiscation