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Michigan Tapping Fees Not Considered Taxes
Author(s) -
Hayo H. Stiegler
Publication year - 2004
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.2004.tb10666.x
Subject(s) - tapping , business , finance , agricultural economics , economics , management
The Court of Appeals of Michigan has ruled that tapping fees levied by a city for connecting new homes to a central water system and sewer systems were user fees, not taxes.