https://doi.org/10.31648/aspal.4333
Amendments to the Real Estate Management Act and some other acts, made by the Act of 28 July 2011, have substantially amended the Act of 29 July 2008 on the transformation of the right of perpetual usufruct into the property right. New regulations have authorized the transformation into the property, in addition to the exceptions under the Act, all natural and legal persons who are perpetual usufructuaries as of 13 October 2005. The adopted solutions have been negatively evaluated by local governments, consequently causing the expropriation of their property to the usufructaries and the loss of regular income for fees for perpetual usufruct. As a result of the submitted applications, the Constitutional Court in the judgment of 10 March 2015 has decided about their non-conformity with the Constitution of the Republic of Poland. In the article on the example of budget income of the City Hall of Pila in the years 2011–2015, there was presented the analysis of income from fees for the transformation of the right of perpetual usufruct into the property right. There were calculated financial consequences of amendments to the Act on the transformation of the right of perpetual usufruct into the property right made in 2011 and recognized as unconstitutional after almost 4 years. It was defined how the Constitutional Court’s decision affected the level of commune’s budget income from fees for perpetual usufruct.
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