Key legal question
Whether procedural costs of the quarter-plan settlement could be charged to former owners after the parcel had been sold.
Extracted holding
No. Procedural costs are owed by the owner at the time the final settlement is fixed by the quarter-plan authority.
Extracted reasoning
Under § 177(4) PBG and the structure of § 177(1)-(4) PBG, the relevant debtor is the owner when the final account is established. The appellants had already sold the land months earlier and were therefore no longer liable for the procedural costs.