(L-R)Ryan T. Gonder and Errin McCaulley with McNees, Wallace & Nurick. Courtesy photos Taxing the Rain? Two Recent Decisions Muddy the Waters on Stormwater Fees
The court's reasoning for that decision was because it found no record evidence that the collected stormwater charges for the city of Chester were unrelated to stormwater and that there was no evidence showing that there was not a discrete benefit to the appellants or that the value to the appellants was not reasonably proportional to the amount of the fees.
February 09, 2023 at 12:48 PM
8 minute read
State and Local Government
A little over a year ago, the Pennsylvania Commonwealth Court in an unreported memorandum decision, issued a decision in Appeal of Best Homes DDJ, 239-40 C.D. 2020 (Pa. Cmwlth. Ct. Dec. 23, 2021) (Best Homes), where the court affirmed the trial court's finding that the stormwater charge in the city of Chester was not a tax.
The court's reasoning for that decision was because it found no record evidence that the collected stormwater charges for the city of Chester were unrelated to stormwater and that there was no evidence showing that there was not a discrete benefit to the appellants or that the value to the appellants was not reasonably proportional to the amount of the fees.
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