Idaho Building Contractors Ass'n v. City of Coeur D'Alene

TROUT, Justice.

This is an appeal from a declaratory judgment action in which Idaho Building Contractors Association (IBCA) sought a determination of whether the city of Coeur d’Alene (City) could impose an impact fee as a precondition to the issuance of a building permit. The district court granted summary judgment to IBCA based on a finding that the fee was void as an illegal tax imposed without an enabling statute. The City now appeals the adverse judgment.

I

BACKGROUND

On November 16, 1993 the Coeur d’Alene City Council passed Ordinance No. 2569 entitled “Development Impact Fee Ordinance.”…