Utah Supreme Court
808 P.2d 1056 (1991)
The Utah Supreme Court concluded that a local government may impose impact fees on school district properties. The Court reasoned that an impact fee is not a “tax” within the meaning of the Utah Code, and so school properties were not exempt. Because a new school impacted public infrastructure, it could be charged impact fees, to the extent of the impact.
This case was decided before the Impact Fees Act was adopted, and so the fee is referred to as an “assessment” rather than an impact fee.