The Stetson Law Review recently addressed the Florida Fifth District Court of Appeal’s decision in Pomerance v. Homosassa Special Water District. That recent development, Taxation: Pomerance v. Homosassa Special Water District, concluded that the majority in a Fifth District panel improvidently affirmed Homosassa Special Water District’s (the District) special assessment for potable waterlines “even though [the] property consists primarily of wetlands, has limited development potential, and receives a less[er] benefit than adjacent lands.” This analysis suffered from a core omission. The authors were not aware of the facts of the case, which are not apparent from the reported decision. On its facts, the Pomerance decision was in step with over one hundred years of case law that presumes that property adjacent to a linear public improvement derives a special benefit from that improvement.