It's an issue with how municipalities are allowed to budget on a cash basis, rather than on an accrual basis. This has allowed a vast misallocation of resources

It's an issue with how municipalities are allowed to budget on a cash basis, rather than on an accrual basis. This has allowed a vast misallocation of resources - allowing a developer to put up houses for a one-time setup fee will, under a cash basis, create a paper "profit" for the increased tax burden and income that is more than wiped out by the eventual costs of maintenance. But since they used cash accounting, this was allowed, even though the initial set-up fees should have been higher to convince marginally cost-effective public service provisions to use well water and/or septic tanks instead (or just not have a permit issued in the first place).