The Nuts and Bolts of Fees

Eric Johnson
Nov 20, 2025
1 min read

Earlier this month we were pleased to present a session on the Nuts and Bolts of Fees at the California Municipal Revenue & Tax Association Conference. It was a great conference, and if you are not yet a member of CMRTA, we suggest that you check them out at www.cmrta.org.

The session provided an overview of User Fees and Development Impact Fees, including:

Constitutional Background
Methodology
Recent Court Cases and Legislation
Accounting and Reporting

Even if you were not able to be there, we thought that you would be interested in this information. So, the PowerPoint is included here. Feel free to use it to pass on this information to others.

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