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Florida Attorney General Reports

Decided June 17, 1976Published

1Opinion of the Court

QUESTIONS: 1. Is the Osceola County School District liable for the payment of "impact fees" for the construction of municipal water and sewer facilities? 2. If the answer to the above question is in the affirmative, from what funds may this liability be paid and by what specific legal authority; is the school district legally authorized to borrow funds for the purpose of making this payment?

SUMMARY: An "impact fee" or user charge established by city ordinance imposed on a school board for the privilege of connecting to a city's water and sewer system is not a tax or special assessment but a…

2Cases cited13 opinions

  1. Contractors & Builders Ass'n v. City of DunedinSupreme Court of Florida · 1976
  2. Dickinson v. City of TallahasseeSupreme Court of Florida · 1975
  3. State v. City of MiamiSupreme Court of Florida · 1946
  4. State Ex Rel. Office Realty Co. v. EHRINGERSupreme Court of Florida · 1950
  5. Blake v. City of TampaSupreme Court of Florida · 1934

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