The Appellate Group

Larson v. Pleasant Grove City

Larson v. Pleasant Grove City, 2023 UT 2 (Petersen, J.)


Pleasant Grove City enacted a three-tiered “Transportation Utility Fee” (TUF), charging property owners a monthly fee corresponding to their use of city roads, calculated by a study of user demand on the City’s roadways. The generated funds would be used only to repair and maintain city roadways. A group of citizens sued the city claiming that the TUF was not a fee but a tax. The Utah Supreme Court affirmed the district court, holding:

  • The City acted within its broad authority when it enacted the TUF.
  • Even so, the Court reversed the district court’s ruling that the TUF constituted a tax and instead explained that the TUF constituted a fee because it is a specific charge for a specific service.

Read the full court opinion