Loomis v. City of Hailey

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining if charges or fees are imposed “primarily” for the purpose of raising revenue, they are, in essence, taxes
• city was not required to use historical cost as a basis to determine the connection fee
• “We hold that under these circumstances a municipality may collect fees, rates or charges pursuant to the power granted in the Idaho Revenue Bond Act to pay for maintenance, depreciation and replacement of system components.”

Source: CourtListener parenthetical corpus (CC0).