Kernrechtsfrage
Whether adding a sidewalk to an existing street counts as a road extension or new road construction for contribution purposes under § 42(3) of the cantonal regulation.
Extrahierter Entscheid
Adding a sidewalk to an existing street is to be treated as a road extension, because the sidewalk assumes functions previously performed by the sidewalk-free street.
Extrahierte Begründung
The lower contribution rates for road extension also apply to a later-added sidewalk, unless the municipal regulation expressly excludes sidewalks from those reduced rates.