Opinion ID: 2293001
Heading Depth: 3
Heading Rank: 4

Heading: A Fair Approximation of the Cost to the Government and the Benefit to the Individual

Text: [¶ 24] Finally, the facts as they pertain to whether the assessment is a fair approximation of the cost to the government and the benefit to the individual are not in dispute. This factor concerns whether the assessment is a fair approximation of the cost of the regulatory service and of the benefit conferred to the user. The financial records of the Utility are determinative on whether the assessment is a fair approximation to the cost, and Gladu has not factually disputed those records. Gladu also has not raised any genuine issue of material fact regarding the relationship between the assessment and the benefits conferred upon him. [¶ 25] Gladu argues that, because the assessment benefits the public at large, his assessment is not a fair approximation of any purported benefit to him. In Butler, we upheld a $300 jury fee even though a litigant who did not ultimately have a jury trial would not impose upon the government any jury-related expenses and would not gain exactly $300 of benefit from paying the fee. 611 A.2d at 990. We concluded that a fee must be only a fair approximation of the cost to the government, even if that fee is in some instances greater than the government's actual costs. Id. Here, the City has shown through its financial reports that the assessment is based on a fair approximation of the cost of administering the Utility. Also, the City's impervious surface-based fee system makes a fair approximation of the benefit Gladu receives by having his stormwater managed and water quality protected. Therefore, this factor weighs in favor of upholding the fee. [¶ 26] After evaluating all four factors, we conclude that each factor individually supports our determination that the stormwater assessment is a fee and not a tax.