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"I can resist everything except temptation," opined the pundit Oscar Wilde.' Similarly afflicted, the authors of this article have followed in Wilde's way. Our temptation is the plethora of state court tests for assessing the validity of subdivision exactions and the emerging application, or potential application, of these disparate tests to the more recent phenomena of user impact fees and linkage. Our response to this siren's seduction is an attempt to unite these judicial standards, and to distinguish between traditional subdivision exactions, contemporary user impact fees, and linkage in applying our unified test. Thus, this article endeavors to create a unified universe of which it can be said, "and then there was one."

The Needs-Nexus Analysis: A Unified Test for Validating Subdivision Exactions, User Impact Fees and Linkage