Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Fee, Not Tax, Supports Public Fire Protection
River Falls, Wisconsin, sought to uphold the constitutionality of a charge to a church to cover the cost of providing water for fire protection. Pursuant to a state law, the city elected to collect public fire protection charges as part of each utility customer's water bill. One method used to apportion the cost of water for fire protection was to prorate each customer's cost according to property value. St. Bridget's Catholic Church of River Falls refused to pay the charge, claiming the state law was unconstitutional. The trial court upheld the constitutionality of the law concluding that the charge was a fee, not a tax.
Fee, Not Tax, Supports Public Fire Protection
River Falls, Wisconsin, sought to uphold the constitutionality of a charge to a church to cover the cost of providing water for fire protection. Pursuant to a state law, the city elected to collect public fire protection charges as part of each utility customer's water bill. One method used to apportion the cost of water for fire protection was to prorate each customer's cost according to property value. St. Bridget's Catholic Church of River Falls refused to pay the charge, claiming the state law was unconstitutional. The trial court upheld the constitutionality of the law concluding that the charge was a fee, not a tax.
Fee, Not Tax, Supports Public Fire Protection
01.02.1995
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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