Real estate transfer tax liability on the entire property price or parts?

I had been expecting the "worst case" so far, but today our land allocation from the city arrived, and I noticed the following paragraphs:

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... the purchase price is 49.95 €/m²

This includes the costs for the land (6.14 €/m²), the allocable incidental costs (11.48 €/m²), the statutory water contribution (3.42 €/m² incl. 7% VAT) and sewage contribution (8.80 €/m²) as well as the development contribution (20.11 €/m²).

The purchase price is therefore 31,868.10 €

The statutory water, sewage, and development contributions included in the purchase price are not subject to real estate transfer tax according to the decree of the Oberfinanzdirektion dated 17.11.1994, since there is no consideration with already established contractual obligations in this regard.
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In my previous research on the internet, I was quite sure that the real estate transfer tax (6% in Hesse) applies to the entire purchase price of 49.95 €/m².

According to this formulation from the city, however, only 6% of 17.62 €/m² would be due to the tax office.

That would mean a saving of a good 1,200 € for us.

The land will be bought anyway, and the tax must be paid as it becomes due, but maybe someone has heard about this topic before, perhaps it is just a regional peculiarity!?

I have always understood so far that the property transfer tax is due on the entire purchase price of the property. However, a colleague nearby recently bought a property as well, and there was a similar clause in the notarial purchase contract. He actually only had to pay the property transfer tax on the reduced amount. I also tend to think that it is handled regionally like this, otherwise all purchase contracts would be drafted this way everywhere?!

Ok then I am curious whether that will also be included in our contract draft. It should reach us within the next 2 weeks. The notary has received the same cover letter as we did and is therefore aware of this phrasing from the city.