RECREATIONAL IMPACT FEES: CHARACTERISTICS AND CURRENT USAGE
- 1 December 1983
- journal article
- Published by University of Chicago Press in National Tax Journal
- Vol. 36 (4) , 477-490
- https://doi.org/10.1086/ntj41862541
Abstract
This article reports the results of a national survey of the use of impact fees as a revenue device to raise capital outlay funds for parks and playgrounds. It reports responses to survey questions dealing with who uses impact fees, for what purposes, at what level of revenue exaction, and several dimensions of fee design. The potential role of impact fees as public prices is discussed, as is their evolution from earlier development exaction and their statutory and judicial environment across states.Keywords
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