Heartland Apartment Ass'n v. City of Mission

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 111,521 HEARTLAND APARTMENT ASSOCIATION, INC., et al., Appellants/Cross-appellees, v. CITY OF MISSION, KANSAS, Appellee/Cross-appellant. SYLLABUS BY THE COURT 1. A tax is a forced contribution to pay for the government's general services, that is, services that benefit the members of the public at large, regardless of whether any particular person has paid the tax. A fee, on the other hand, is not a revenue measure. It is assessed against those who gain the exclusive benefit of the service or, if a regulatory fee, those who are the subject of…