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(DOWNLOAD) "Bloom V. City Of Fort Collins" by Colorado Supreme Court ~ eBook PDF Kindle ePub Free

Bloom V. City Of Fort Collins

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eBook details

  • Title: Bloom V. City Of Fort Collins
  • Author : Colorado Supreme Court
  • Release Date : January 18, 1989
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 65 KB

Description

The city of Fort Collins appeals from a district court judgment invalidating a city ordinance that imposes upon owners or occupants of any developed lots or parcels of land within the city a "transportation utility fee" for the purpose of providing revenues  for the maintenance of local streets and that authorizes the city council to transfer any excess revenues collected under the ordinance to any other fund of the city. The district court held that the transportation utility fee constituted an invalid property tax that did not conform to the uniformity requirement of article X, section 3 of the Colorado Constitution.*fn1 We hold that the transportation utility fee is not a property tax but rather is a special fee imposed upon owners or occupants of developed lots fronting city streets and that such fee, considered independently of the so-called "transfer" provision, is reasonably related to the expenses incurred by the city in carrying out its legitimate goal of maintaining an effective network of city streets. We also conclude that the "transfer" provision of the ordinance, to the extent it might be implemented by the city council, would have the effect of transforming the special fee into an impermissible tax but that the transfer provision is severable from the remainder of the ordinance. We accordingly reverse the judgment of the district court and remand the case for further proceedings on any remaining claims not resolved by this opinion.


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