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User Charges". Service fee: prices based on direct consumption of service (usually per unit)Platt: utility feeUtah water utility caseAuthority?Constitution (service to inhabitants at reasonable rate); statute (service to non-residents where surplus)Court: reasonable" costs taking into acco
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1. Assessments & Fees Special Assessments: basics
Levy upon property
Receiving “special” benefit
At level tied fairly & reasonably to benefits received
No more than actual cost
No more than “special benefit”
Common uses: sidewalks, curb & gutter, water & sewer
Key questions
Benefit: General v. special? Amount?
Costs: apportionment among properties?
Special assessment v. unauthorized tax?
2. “User Charges” Service fee: prices based on direct consumption of service (usually per unit)
Platt: utility fee
Utah water utility case
Authority?
Constitution (service to inhabitants at reasonable rate); statute (service to non-residents where surplus)
Court: “reasonable” costs taking into account differences
3. Regulatory Fees Regulatory fee:
levy to recoup costs associated with special burdens
Homebuilders: authority, relationship to burden, fee or tax?
“Impact fees”