Opinion ID: 874088
Heading Depth: 1
Heading Rank: 8

Heading: The Facts in Waters Garbage, Kootenai County, and Loomis Are Distinguishable Because They Involved Interpretations of Statutes

Text: The Entities' reliance on Waters Garbage v. Shoshone County, 138 Idaho 648, 650-52, 67 P.3d 1260, 1262-64 (2003), is inapposite. Waters Garbage dealt primarily with statutory construction of waste disposal fees under I.C. § 31-4401. Id. Applying the plain meaning of the statute, this Court held that waste disposal fees under I.C. § 31-4401 must be tied to the provision of an actual service. See id. at 651-52, 67 P.3d at 1263-64. Here, there is no applicable statute to interpret. Similarly, the City's reliance on Kootenai County Property Ass'n v. Kootenai County, 115 Idaho 676, 769 P.2d 553 (1989), is equally unconvincing. The facts in Kootenai County are distinguishable from this case. In Kootenai County, this Court held that a waste disposal fee was reasonably related to the benefit conferred even though some residents did not use Kootenai County's waste disposal site. Id. at 679-80, 769 P.2d at 556-57. This Court specifically distinguished Kootenai from Brewster, noting that in Kootenai there was specific legislative authorization for the imposition of a tax or fee for the acquisition and operation of Kootenai County's waste disposal site. Id. Again, here, there is no legislative authorization for the stormwater fee or statute to interpret. Although useful in establishing the two-part test under Brewster, the facts in Loomis, 119 Idaho at 439, 807 P.2d at 1277, are also distinguishable because they deal with a sewer connection fee authorized under the Revenue Bond Act. This Court held that for the sewer connection fee not to be a disguised tax, it must be allocated and budgeted in conformity with the Revenue Bond Act. Id. However, if fees are collected under the disguise of the Act and allocated and spent otherwise, then the fees are primarily revenue raising and will be construed as taxes. Id. The Revenue Bond Act is not applicable because no revenue bonds were issued by the City.