Thank you for your question. I look forward to working with you to provide you the information you are seeking.
I am afraid that under the separation of powers, the city governments are given the rights to levy fees or taxes or enact laws. When a city or government enacts a law or passes a tax, the enforcement power on that particular law or tax is left to the discretion of the city. Thus, if they did enact such a Business Development District tax and it was not paid, the city does have discretion in enforcing the taxes as they see fit.
They did make a mistake if they did not send proper notice addressed properly to you. This would absolve you of any delinquent fees or penalties. However, the city still has a right to enforce their tax and collect and while they are suing only a small group of individuals, I am afraid this is within their enforcement discretion.
As far as paying the fees, you have to weigh the cost to you thus far and into the future against the cost of $200 in order for you to fight over principle of objecting to a new tax or fee. This is simply known as "the economics of law," which can many times differ from the law itself.
As far as the ACLU, they will not get involved unless you can prove the tax is being enforced ONLY based on your age/race/sex/disability and that the city is targeting people for enforcement solely based on one of those reasons.
Similarly, in court, the court will have to uphold a lawfully passed tax/fee under separation of powers unless you can prove that the city is targeting individuals for enforcement based solely on age/race/sex/disability and for no other reason.
Thus, if the money is for a legally passed tax/fee, the chances of you prevailing in court will be very slim and the chances of you expending much more money than is owed in the tax/fee are extremely great. If you cannot prove discriminatory enforcement based only on age/race/sex/disability, your chances here are very small to succeed and that is what you need to consider given everything you have tried to this point has pretty much given you that indication.
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