BLUE, Chief Judge.
The City of Zephyrhills appeals an order that determined that a utility connection fee, an impact fee, was actually an illegal tax. Because the record does not support the trial court's decision, we reverse and remand for further proceedings.
This action arises from the City's complaint to foreclose a lien on the Woods' property. The lien had been imposed because the Woods had failed to pay the City's water and sewer connection fee. During...
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