Utah Supreme Court
2012 UT 26, 282 P.3d 41
A development exaction is a governemnt-mandated contribution of property imposed as a condition of approving a developer’s project.
Proper rough proportionality analysis considers the exaction’s purpose to help define the scope of the relevant costs to the government. If a local government’s purpose encompasses a development’s impact not just on the specific entity imposing the exaction but also costs to the broader community or other government entities, then all such costs count in the rough proportionality analysis.