This chapter focuses on disconnect tension between the "fiscal theory" and the "fiscal reality" of Florida's growth management. The "fiscal reality" of the Florida growth management approach falls far short of the "fiscal theory" outlined by the program's framers twenty years ago. The early development of Florida was encouraged by grants of free land to railroads and canal interests. Free or cheap land inducements continued well into the 20th century. Florida is projected to surpass New York to become the third largest state between 2015 and 2020. Florida and Floridians resulted from technological developments that overcame the limitations of distance and climate. Much of Florida's early development involved consumption of land and natural resources. However, development of Florida has become so extensive that water shortages are becoming annual events. Florida was the first state to adopt an extensive services tax, which was being considered by a number of other states at the time.