Key legal question
Whether the new sidewalk created a special benefit justifying development contributions under § 108(1) BauG.
Extracted holding
Yes. A sidewalk on the relevant streets objectively increases the value of the adjacent plots and thus creates a special benefit.
Extracted reasoning
Erschliessungsbeiträge are benefit-based levies; the sidewalk improves safety and access for neighboring land and increases property value, even on streets with broader traffic function.