J.K. Construction, Inc. v. Western Carolina Regional Sewer Authority

WALLER, Justice:

J.K. Construction, Inc., (JKC) paid under protest a “new account fee” imposed by Western Carolina Regional Sewer Authority (Authority), then brought a declaratory judgment action challenging the validity of the fee. JKC asked the court to enjoin Authority from imposing the fee and order Authority to reimburse everyone who had paid the fee. The circuit court referred the case to a master-in-equity, granting the master authority to enter a final judgment with appeal directly to this Court. The master granted Authority’s motion for summary judgment, ruling the fee was valid under…