Not really impact fees because they are not called that, but still. The NC Appeals Court figured out what was going on.

Still I am a little concerned that the judges use the language that makes it appear as if housing developers — and developers alone — shoulder the burden of such fees. They do not. Homebuyers do. Developers do not buy land, build homes them, and then stop. They sell the property to would be homeowners, passing along any county imposed fees along the way.