Alfonso v. Diamondhead Fire Protection District

¶ 16. I would find that Diamondhead Fire Protection District’s (DFPD) fee is an illegal tax. Accordingly, I would reverse and render the trial court’s judgment.

¶ 17. The Legislature has authorized the ad valorem tax as the primary funding source for fire-protection districts. Miss. Code Ann. § 19-5-189(2) (Rev.2012). As a secondary funding source, it has authorized fire-protection districts to charge and collect fees for the services which they render. Miss.Code Ann. § 19-5-177(l)(e) (Rev.2012).

A. Funding Mechanisms

1. Tax

¶ 18. The property owners argue that only the Legislature has the power…