Michael Johnson v. Four-C Volunteer Fire…

Summary

The court affirmed the judgment insofar as it rejected the Revenue Commissioner's attempt to invalidate fire-fee referendums based on alleged deficiencies in the petitions, but reversed the judgment's interpretations of "business" and "dwelling." It held that a business means a qualifying building or structure rather than each business entity, and that recreational vehicles, campers, fifth wheels, and travel trailers generally are not chargeable dwellings under the Act. The court declined to decide whether fee delinquencies may be enforced through property sales because that issue was not ripe.