Lanina Watson v. the City of…

Summary

The court affirmed summary judgment for the City, holding that the monthly sewer charge was a service fee rather than a tax and therefore was not an illegal exaction. The charge was imposed only on sewer users, separately accounted for, used for state-mandated sewer improvements, and supported by evidence that it was fair and reasonably related to the benefits provided. The court also rejected the argument that the surplus collected converted the fee into an illegal exaction.