Ask students to think about a time they visited a park, playground, or went to a city event. Share the experience of that time either in groups or as a class. Ask students to think about those locations they mentioned. How do they get built? How are they maintained? How much money do they cost? Tell students that the costs of a playground can range between 8,000 dollars and 50,000 dollars! Explain that the money to build public places comes from taxes that citizens in a community pay. Take the time now to complete the first two columns of the KWL chart, completing what they already know about taxes and what they want to know. There is a printable version of this KWL chart included.