Adams
Jun 06, 2002OUTCOME: Resulted in refunds to class members.
A governmental entity was charging applicants for tax abatement a $500 dollar fee. In Iowa a fee that is charged by a governmental entity must be directly related to the administrative expense incurred ... in the governmental activity for which the charge is exacted. The evidence reflected a applicant would fill out a form for tax abatement and they would receive the same if they qualified but the fee was being exacted to fund a separate program within the government. All fees collected by the entitity were recovered and refunded to class members.
