Local governments charge property owners and developers to raise money to provide public infrastructure to real property. This chapter presents three kinds of charges: taxes, assessments, and fees. The discussion includes presentation of the special benefits requirement of lawful assessments and the dual rational nexus test to evaluate the lawfulness of impact fees. This chapter includes the following two cases: City of Winter Springs v. State and St. Johns Cnty. v. Ne. Fla. Builders Ass–n, Inc.