GLAZE, Justice.
This case involves the validity of Ordinance 89-262 enacted on March 23, 1989, by the Arkansas County Quorum Court. The ordinance established a waste collection system for the unincorporated areas of the county. After the ordinance's enactment, the appellee challenged the assessment and collection of the waste fee as an illegal exaction. Relying upon the case of Freeman v. Curry,
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