In addition to the Occupancy tax compendium posted earlier today, our Research Division has also put together a compendium of local acts relating to development impact fees (current as of the end of the 2005 legislative session) research by a legislative intern in 2005 showed that between 1985 and 1991, 22 cities and three counties were authorized to levy development impact fees, but none were enacted between then and 2005. (some were amended later)
CAVEAT: We are not sure whether the table has been updated to include later amendments to a listed local act. On our list of things to do for next year is to Shepardize the table to update it.
Interesting arguments on the impact fees. Thanks for posting these studies – it kind of resonates with Mark’s comments (on OP) about “home rule”. Seems like the NC Leg., in micro-managing some of these issues, would not be able to give due oversight to the use and possible abuses of these two taxes.