Key legal question
Whether a sewer connection fee for a replacement building may be calculated like a new building fee.
Extracted holding
Replacement buildings may not be treated the same as new construction for fee purposes; they are largely comparable to conversion and extension works.
Extracted reasoning
The court held that the special economic benefit underlying the fee differs in replacement construction. The applicable fee rules and valuation criteria therefore matter, and an incidental review of the regulation is permissible.