...In its reply brief the county says, in effect, that even if section 235.26(9) indeed repeals all special acts or general laws of local application to the extent they conflict with section 235.26, the section has no effect on three provisions in the statutes that are general laws of general application sections
153.83,
153.11(1)(b) and
180.13(2). This is true. Let us examine these sections to see whether there is a conflict between the subject statutory exemption and any of these. Section
153.83, insofar as is here pertinent, prohibits county sewer districts from rendering free sewer services or from discriminating among "users of the same class" in the rates, fees and charges....
...f supply as are of benefit to the property served by such water system together with incidental equipment and appurtenances necessary therefor. It is clear that these are separate and distinct from rates, fees and charges, and sections
153.64(2) and
153.83 anti-discrimination provisions are inapplicable to these assessments. The fees here in question are apparently not assessments as defined at section
153.52(7), but they are not, either, "rates, fees and charges" as intended at sections
153.64(2) and
153.83. Thus we do not think section
153.83 in any way conflicts with the subject amendment to section 235.26(1). Moreover, it may be argued that even if section
153.83 were applicable, it would not be violated by the exemption of a school board's new facilities from payment of impact or similar fees, in that such users are in a class by themselves....
