Kernrechtsfrage
Whether the land area available for calculating the utilization coefficient had to be determined from the land register entry despite later parcelling changes.
Extrahierter Entscheid
The land register entry was decisive; the parcel still had 1,100 m2 from the utilization transfer available, so the total assessable land area was 1,417 m2.
Extrahierte Begründung
The KBV requires transferred utilization rights to be noted in the land register. Since no land-register rectification occurred, the registered remaining area controlled, regardless of later subdivision of the parent parcel.