Murray City v. Board of Education of Murray City School District

McDonough, justice.

The Board of Education of Murray City School District appeals from a judgment permitting the imposition of a “sewer service charge” accumulating monthly and based upon the number of pupils attending school within the district. It contends that the service charge is in reality an exercise of taxing power from which it is immune under the Constitution of Utah1 and pertinent *117statutes.2 The City of Murray, on the other hand, urges, and was successful in convincing the trial court, that the “service charge” was a commercial transaction for services rendered and not a tax or…