The Price of Taxation By Citation: Case Studies of Three Georgia Cities The Rely Heavily on Fines and Fees
The concept of taxation by citation and its subsequent harms are dissected and analyzed in this Institute for Justice report. Through the profiling of three Georgia cities–Morrow, Riverdale, and Clarkston–the authors use traffic and ordinance violation data to suggest that these towns’ use of code enforcement power is geared towards revenue generation rather than public safety.