The Pomerances own a 19-acre parcel consisting mainly of protected wetlands abutting U.S. 19 in the Homosassa area. This parcel falls within the special water district. In 1988, residents in the area voted to extend water service along an area that included the Pomerances' land. The Special District assessed all properties abutting the extension, including $20,000 for the Pomerances. The Pomerances challenged this on grounds that their property is either not improvable or can be only minimally improved due to environmental restrictions on wetlands. Thus, they argued, the benefit to their property is equally minimal. The trial court rejected their arguments, and on appeal the Fifth District Court affirmed.