IMPACT FEES: SOME FUNDAMENTAL ISSUES
作者:
Barry A. Currier,
期刊:
Policy Studies Journal
(WILEY Available online 1984)
卷期:
Volume 12,
issue 3
页码: 521-527
ISSN:0190-292X
年代: 1984
DOI:10.1111/j.1541-0072.1984.tb00328.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
ABSTRACTImpact fees are an increasingly popular way for local governments to raise money for new capital facilities. The legal basis for the imposition of these fees, however, is unsettled. This paper considers some of the fundamental questions that must be resolved concerning the legality of impact fees. The paper concludes that in many instances such fees are unauthorized taxes, not fees incident to the regulatory power local governments possess under the police power. The paper suggests that impact fees should play only a limited role in meeting the fiscal obligations of local governments.
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