These fees can also be levied against any individual or entity where its actions create an externality within a municipality.
Some U.S. states attempted to institute an impact fee on individuals who owned vehicles registered in another state, who then subsequently registered that same vehicle in their homestate. This smog impact fee was eventually overturned by the U.S. courts, who stated the fee was unconstitutional on the grounds that it unfairly discriminated against persons from other states.
Investment dictionary. Academic. 2012.
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