(2) 1 The municipalities shall be obliged to prepare a budget 2 They shall be entitled to meet their expenditure requirements by levying public taxes 3 The state shall guarantee adequate funding to the municipalities within the framework of its financial capacity
(3) 1 If the state delegates tasks to the municipalities, if the state obliges them to perform the tasks within their own sphere of activity or if the state has special requirements regarding the performance of existing or new tasks, it must simultaneously adopt provisions for covering the costs 2 If the performance of those tasks results in an extra burden on the municipalities, adequate financial compensation must be provided
(4) 1 The municipalities shall be subject to supervision by the state authorities 2 In any matters of the municipalities’ own sphere of activity, the state shall only monitor the fulfilment of the legal duties and the compliance with the legal regulations by the municipalities 3 In the matters of the delegated sphere of activity, the municipalities shall additionally be bound by the instrucbons of the superordinate state authorities 4 The state shall protect the municipalities in the execution of their tasks
(5) Administrative disputes between the municipalities and the state shall be decided by the administrative courts
(6) The provisions under paragraphs 2 to 5 shall also apply to the associations of municipalities
(7) 1 The central municipal associations should be heard in good time before any matters affecting the municipalities or associations of municipalities are regulated by law or statutory instrument 2 The State Government shall agree on a consultation procedure with the central municipal associations in order to implement the principle of connexity (paragraph 3)
Paragraph 2 sentence 2 has been incorporated by the act dated 11 November 2013 (GVBI page 642)
Paragraphs 3 and 7 have been revised by the act dated 10 November 2003 (GVBI page 816)
Cf in this respect Art 11 BV (Bavarian Constitution], furthermore Art 28 para 2 GG
With regard to paragraph 2 sentence 2, cf Kommunalabgabengesetz (KAG) [Local Tax Act] in the version announced on 4 April 1993 (GVBI page 264, BayRS 2024-1-1), most recently amended by the acts dated 24 April 2001 (GVBI page 140) and 25 July 2002 (GVBI 322)
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