Northwest Fire District v. U.S. Home of Arizona Construction Co.

OPINION

RYAN, Justice.

¶ 1 Arizona Revised Statutes (“A.R.S.”) section 48 — 805(B)(14) (Supp.2004), permits fire districts to “[a]dopt resolutions establishing fee schedules for providing fire protection services and services for the preservation of life.” 1 Included among the permissible fee schedules are those for “facilities benefit assessments.” Id. In this case, we must determine whether the “facilities benefit assessment” charged by Northwest Fire District constitutes a valid exercise of its statutory authority. We conclude that it does not.

I

¶ 2 Northwest Fire District was organized under…