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Dewberry Engraving Co. of Alabama v. North Shelby County Fire & Emergency Medical District
Citations: 519 So. 2d 490; 1987 Ala. LEXIS 5076; 1987 WL 39413Docket: 86-461
Court: Supreme Court of Alabama; December 30, 1987; Alabama; State Supreme Court
Dewberry Engraving Company, Inc. and its affiliates, along with the Industrial Development Board of the Town of Vincent, appeal a summary judgment favoring the North Shelby County Fire and Emergency Medical District for unpaid fire protection fees. The engraving companies operated on property leased from the Industrial Board, which is exempt from taxes under Alabama law. The Fire District, established to provide fire protection in the area, billed Dewberry and the Industrial Board according to a legally adopted fee schedule. After both parties refused payment, the Fire District initiated legal action in 1980, leading to a summary judgment in 1986 for all outstanding service charges from 1978 to 1986, in addition to attorney fees. The Industrial Board contends that it should be exempt from the Fire District's charges because they constitute a tax. However, the court disagrees, referencing the case Horgan v. Dauphin Island Water, Sewer Authority, which clarifies that special assessments benefiting specific properties are not considered taxes. Special assessments are based on the services provided, are not uniform, and do not exceed the benefits received. The court emphasized that such fees enhance property value and reduce insurance costs for property owners, distinguishing them from general taxes that deplete individual resources without corresponding benefits. The Fire District's assertion that the charges for fire protection fees are not taxes is upheld, making the Industrial Board liable for these payments. Dewberry's argument against liability is rejected; the fee schedule clearly states that both occupants and landowners are responsible for payment. "Occupant" includes those with rights to occupy the property, which applies to Dewberry Alabama and its affiliates. The Fire District has the option to bill either the property owner or the occupants, confirming joint and several liability for service charges. Regarding the plaintiffs' amendments to include charges from 1980 onward, the court finds that A.R. Civ. P. 15(d) permits such supplemental pleadings. Denying the amendments would lead to unnecessary and redundant legal actions, so the trial court's decision to allow them is affirmed. The judgment concerning accrued claims is upheld. On the matter of attorney fees for collection of service charges, the court rules that the fees are justified under Amendments 343 and 370 of the Alabama Constitution, which authorize fire districts to collect fees and impose penalties for non-payment. The fee structure, adopted by district voters, permits recovery of attorney fees, which the trial court found to be reasonable and not excessive, amounting to approximately one-third of the recovery amount. The final judgment in favor of the Fire District is affirmed.