Almost all planning commissions deal with mandatory exactions, dedications, or impact fees in the process of approving subdivisions or granting other forms of development approval. Land dedication requirements as a condition for subdivision plat approval are nearly 80 years old. While development exactions are a common condition for regulatory approval, it is critical that commissioners be well advised regarding their legal authority to impose exactions, the consequent procedures, and the legal test applied if an exaction is challenged.