RYDER, Judge.
We are revisited by adversaries in a case involving the authority of a municipality to charge a so-called "impact fee" for the privilege of connecting to its water and sewer systems. This time, the issue is whether appellees are entitled to refund of impact fees previously paid under protest to the City of Dunedin.
In City of Dunedin v. Contractors and Builders Association of Pinellas County,
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