Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Surcharge Is Fee, Not Tax
Carrying out certain recommendations of a 1979 engineering report, the town of Hanover, Massachusetts, through its board of public works saw to the construction of several improvements in the town's water system. These included installation in 1987 of 10,000 ft (3,050 m) of a new 16‐in.‐(400‐mm‐) diameter water main. Beginning in August 1989, the town levied surcharges on water users in that area on their use of town water. The water users brought this suit, seeking to set aside imposition and collection of the surcharges. The trial court ruled for the town. The appellate court said the board of public works had lawful authority to determine water rates and that such rates were valid if they are not “taxes.” The court concluded that the record demonstrated the benefits of increased water flow from the 16‐in. (400‐mm) main were sufficiently particularized to the surcharged users. Furthermore, the court said no evidence existed that income from the surcharge was used for general revenue purposes. The trial court decision upholding the surcharge as a “fee” was affirmed.
Surcharge Is Fee, Not Tax
Carrying out certain recommendations of a 1979 engineering report, the town of Hanover, Massachusetts, through its board of public works saw to the construction of several improvements in the town's water system. These included installation in 1987 of 10,000 ft (3,050 m) of a new 16‐in.‐(400‐mm‐) diameter water main. Beginning in August 1989, the town levied surcharges on water users in that area on their use of town water. The water users brought this suit, seeking to set aside imposition and collection of the surcharges. The trial court ruled for the town. The appellate court said the board of public works had lawful authority to determine water rates and that such rates were valid if they are not “taxes.” The court concluded that the record demonstrated the benefits of increased water flow from the 16‐in. (400‐mm) main were sufficiently particularized to the surcharged users. Furthermore, the court said no evidence existed that income from the surcharge was used for general revenue purposes. The trial court decision upholding the surcharge as a “fee” was affirmed.
Surcharge Is Fee, Not Tax
01.04.1998
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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