Mississippi High Court Upholds Fire Protection Fee

The Mississippi Supreme Court has upheld a ruling that the Diamondhead Fire Protection District can charge a fee for its services to local property owners.

Hancock County Circuit Judge Roger Clark ruled last year that the DFPD had authority to assess fees for “services rendered” and the monthly fee was not a tax. A group of Diamondhead property owners had sued in 2009.

The Supreme Court, in a 4-3 ruling, upheld Clark’s decision. Two justices did not participate in the case.

Court records show the fire protection district was created in 1974. Since 1993, the DFPD has charged local property owners a monthly fee for fire protection services. The county also provides funding through a local tax.

The property owners had argued that they were not receiving a service from the DFPD and the fee was an impermissible tax.

Clark said the DFPD “provides services in a variety of ways other than simply putting out a fire or filling a fire extinguisher, services for which plaintiffs maintain property owners could be charged.”

In their appeal, the property owners argued they receive a service from the fire department only if the department responds to an emergency call and that the assessed fees are really for “anticipatory services.”

The DFPD said many day-to-day actions are required for it to have the ability to put out fires including maintaining and repairing equipment, having certified and experienced firefighters available and conducting public fire and life safety education training programs.

Supreme Court Chief Justice Bill Waller Jr. said the court agreed with DFPD.

“We find that the DFPD provides a valuable service by having fire and other emergency services available to respond to an emergency. Therefore, the fee assessed is permissible.” Waller said.

Justice Leslie King, in a dissent joined by three other justices, said the property owners should not be charged by the DFPD unless they receive a specific, direct service such as having a fire extinguished and conducting an inspection.

“I would find that ‘services rendered’ are those specific services delivered directly to a specific customer. Thus, the fire protection district can fix various rates for its services (fire response, emergency response, inspections, and so on) and charge a fee to the specific customer who receives those specific services,” King said.