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 in Part VI. Lastly, this Note concludes that had the Florida Supreme Court failed to hold that the imposition of public school impact fees upon Aberdeen Community is unconstitutional under Florida law, Aberdeen, L.P. would likely have prevailed with a claim that the imposition of the fee was a "taking" in violation of the Fifth Amendment of the United States Constitution.
Imposition of Impact Fees After Volusia County v. Aberdeen: Has Florida Finally Reached its State and Federal Constitutional Limit?, 31 Golden Gate U. L. Rev.