Summary:

The subject of this article is an analysis of adjacent payments which are one of the groups of real estate payments. These payments as a rule are a source of covering - entirely or in part - costs incurred by the Treasury or local government units by executing their assigned tasks. Therefore adjacent payments may be an effective way of an economic development of communes. On the other hand, the adjacent payments arouse many controversies, especially regards the rightness of their existence, setting their amount and way of paying. Real estate owners more and more often appeal against mayor's decisions of calculating such a payment in Council Court of Appeal.The aim of this article is to evaluate adjacent payments calculated in the rural commune of Krokowa in years 2009-2011 and connected with the accession of property that took place as a result of its division or building new technical in-frastructure. In this article adjacent payments are analysed in context of their accordance with the Real Estate Management Act, their impact on the commune budget and development of a commune infrastructure, costs connected with setting their amount, number of decisions on calculating such a payment and appeals against them to the Council Court of Appeal.