U.S. v. CITY OF HUNTINGTON, W.VA.

Civ. A. No. 3:92-0294, 3:91-0463.

793 F.Supp. 1370 (1992)

UNITED STATES of America, Plaintiff, v. The CITY OF HUNTINGTON, WEST VIRGINIA, Defendant.

United States District Court, S.D. West Virginia, Huntington Division.

July 7, 1992.


Attorney(s) appearing for the Case

Steven Horn, Asst. U.S. Atty., Charleston, W.Va., David Blair, U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Frederick G. Staker, III, Huntington, W.Va., for defendant.


MEMORANDUM OPINION AND ORDER

HADEN, Chief Judge.

Pending are cross motions for summary judgment. Since the Court concludes that the fire and flood protection fee charged by the City of Huntington is a user fee rather than a tax, the Court essentially GRANTS the motion of the City of Huntington and substantially DENIES the motion of the United States of America.

The City of Huntington seeks to collect municipal fire and flood protection charges from...

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