60% of all cities with over 25,000 residents along with 40% of metropolitan counties use impact fees on new developments for public services or infrastructure. In some cities or states such as Florida, 90% of communities use Impact Fees. Twenty six states have implemented the use of impact fees in the western portion of the country, along the Atlantic coast, and within the Great Lakes region. Court cases Court cases along the way have dealt with the issue of impact fees. Two main cases that dealt with impact fees development have been Pioneer Trust and Savings Bank v. Mount Prospect and Gulest Associate Incorporated v. Newburgh. Another is Krupp versus Breckenridge Sanitation District, where the Colorado Supreme Court found that a wastewater impact fee was lawful and not subject to a takings analysis. The U.S. Constitution's Takings Clause was found to apply to an impact fee by the U.S. Supreme Court in Koontz v. St. Johns River Water Management District. Linkage and mitigation fees Since impact fees have been so widely accepted with cities, counties, and states they have helped to lead to the development/encroachment of other types of regulation fees. Two main examples are linkage fees and mitigation fees. Linkage fees are levied in some states (such as Massachusetts, New Jersey, and California) on nonresidential and market-rate multifamily residential projects, normally upon receipt of the building permit or prior to construction. Linkage fees are a derivative of development impact fees and are exacted on developers by some cities and countries to pay for a number of facilities and services. The proceeds are used to fund the construction of affordable housing residential developments. Arguments against linkage fees are similar to impact fees, including the question of whether local governments have the right to enact these types of programs. Linkage fees and inclusionary zoning regulations are two examples of local government methods to boost the supply of affordable housing. Mitigation fees are similar to impact and linkage fees but they differ in that their focus is on the environment. These fees are charged to reimburse or compensate the community for the negative impact that development may have on the community. In some cases these fees are used to help preserve a component of the local environment and regulate pollution. There is debate about whether these types of fees are a legally acceptable form of government funding as impact and linkage fees