Monday, November 7, 2011
The following is a conclusion of law rendered today by the Idaho Supreme Court stating the storm water fees imposed by Nampa and contemplated by Caldwell are indeed an unauthorized tax under Idaho Law. Here's the link to the Idaho Supreme Court decision.
This Court finds that the first step of the analysis leads to the conclusion that the
assessment is a tax, not a regulatory fee. As per the second step, it is clear that the revenue to be
collected from the storm water utility fee has no rational relationship to a regulatory purpose
because the storm water fee is a tax. The storm water fee is used to generate funds for the non regulatory function of repairing, maintaining, and expanding the City’s preexisting storm water
system and streets under Brewster. Ordinance 4512 is, therefore, an unauthorized tax intended to
free-up the City’s general revenues. It is for the Idaho Legislature to authorize such a tax.
The judgment of the district court is affirmed with costs awarded to the Entities. Neither side has requested attorney’s fees.
Chief Justice BURDICK, Justices EISMANN, J. JONES and HORTON CONCUR
Mayor Tom Dale and Team Tom had to know about this legal challenge to Storm Water fees and instead of waiting until the case cleared the Idaho Supreme Court they said taxpayer's be damned and went full speed ahead. It has been reported to THE GUARDIAN several business have simply shut down over this fee. It will be interesting to see if any legal actions are taken by persons and businesses harmed by Mayor Dale and Team Tom. Stay tuned for more....
Posted by Paul Alldredge at 8:31 PM