Salt Lake County v. Board of Education

HOWE, Associate Chief Justice:

The sole issue in this case is whether a drainage fee imposed by a Salt Lake County flood control ordinance is a “local assessment” within the meaning of Utah Code Ann. § 53-4-12 (1953) (now § 53A-3-408), which exempts school districts from paying “local assessments for any purpose.”

In 1982, Salt Lake County enacted a flood control ordinance which created a “Flood Control Division” to “gather, control, and dispose of storm drainage and flood water” within the county. Salt Lake County, Utah, Code of Ordinances § 7-1-1 (1982). The ordinance provided that all…