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Imposition Of Impact Fees After Volusia County V. Aberdeen: Has Florida Finally Reached Its State And Federal Constitutional Limit?, Shari Cruse

Golden Gate University Law Review

This Note first discusses the difference between the assessment of fees and the imposition of taxes, and provides a brief history of the development, limitations and expansion of impact fees in Florida. Parts III and IV of this Note provide an outline of the facts and procedural history of Volusia County v. Aberdeen, including the initial lawsuit filed by Aberdeen, L.P., and other leading Florida case law on assessment and impact fees. Part V of this Note discusses the Florida Supreme Court's rationale for upholding the lower court's ruling in favor of Aberdeen, L.P., which will then be comparatively analyzed …