Perlmutter's, Inc. v. Ancell

In 1955 the Board of County Commissioners of Arapahoe County adopted a resolution (which will hereafter be referred to as the Resolution), providing that “the sum of $125 per dwelling unit shall be collected by the Building Inspector from and after the effective date of this resolution in addition to the regular building permit fee heretofore collected, said funds ... [to be] used for the acquisition of school sites and for the construction and operation of schools within the district from which said funds originate.”

Pursuant to the Resolution, Perlmutter’s, Inc., a corporation engaged in the…