@article{Oebbecke+2009+247+262, url = {https://doi.org/10.3790/verw.42.2.247}, title = {Kommunale Umlagen}, title = {}, author = {Janbernd Oebbecke}, pages = {247--262}, volume = {42}, number = {2}, journal = {Die Verwaltung}, doi = {doi:10.3790/verw.42.2.247}, year = {2009}, lastchecked = {2009-04-01} }