DURRANT, Justice:
¶ 1 This dispute concerns whether a "water availability fee" adopted by the Board of Trustees of the Washington County Water Conservancy District (the "Water District") constitutes an "impact fee" pursuant to the Impact Fees Act, Utah Code Ann. §§ 11-36-101 to -501 (2003). Keystone Conversions, L.L.C. ("Keystone"), a local developer in the area served by the Water District, filed a complaint asking the district court to determine that...
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