Lincoln County’s water availability assessment has all of the features of a tax and none of the features of a fee.
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“Generally, we have considered four criteria in considering whether a charge is a tax, which we have defined as: (1) a means for the government to raise general revenue based on the payer’s ability to pay (i.e., income or ownership of property), without regard to direct benefits that may inure to the payer or to the property taxed; (2) mandatory; (3) not related to the payer’s contribution to the burden on government; and (4) not resulting in a special benefit to the payer different from those to whom the charge does not apply. In contrast, fees are a charge for a particular service provided, based on the payer’s contribution to the problem.”
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Moreover, the trial court properly determined that the assessment is an illegal tax. The record reflects that there is no general law authorizing it.19 It is not uniform, as it applies to some, but not all, property owners.20 And it is not ad valorem21 because it is imposed on a per-lot basis.
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Based on our holding in Division 1 that Lincoln County’s water availability assessment is an illegal tax, it necessarily follows that the liens Lincoln County filed against Jackson’s lots pursuant to this assessment are void.
