As cities and counties grow, taxpayers have to pay costs related to new or upgraded infrastructure—roads, storm drains, water and sewer lines, and so forth. Depending on how your city or county chooses to operate, it’s possible to place the burden of the growth too heavily on existing taxpayers. One option to balance the burden is through the use of impact fees. Impact fees are one-time charges imposed by a local government on new development projects to help fund the cost of providing infrastructure to that new development. In Utah, their use is common and the fees range anywhere from