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B-179618 1 (1973-11-13)

handle is hein.gao/gaobaadkw0001 and id is 1 raw text is: I 9 . - - . - -- . 9 - r q U n' COMPTROLLER GENERAL. OF THE UNITED STATES ' WAjIN4 Qrot4. DC, zo . .. Noveber 13, 1973 1-179 618 Captain o L. Odvody .Accounting and Finance. Officer Through the Directorate of Accounting Operatioi Mir Vorce Accounting and Flinnce Center 3800 ,York Street * envar, Colorado 80205 Der Captain Odvody: W'refer to your letter of August 3, 1973 (and enelosures), foWarded have by letter of August 31, 1973 (Atts Ofs TCW), from Headquartorso Air Force Accounting and Finance Center, requesting an advance decision as to .hather- an assesuent by Niami County, Indiana, against Orismon Air Force ( Banaor mantenancs of the CGin. Drainaga Ditch may properly be paid. Your lettor and-the accompnying docwents indicate that two assen- wmts have ben paid in connection with *the Clime Ditch. In 1966, $77,457.77 was assessed and paid for construction, sad In 1967 an aecas- mnt of $1,189.04 for periodic uaintenance was paid. The aosessmontw in question here are for periodic maintenance for the years 1968, 19691;and 1970, totalling $3,572.12. It in weli settled that, in the absence of congressional autho.4na- tion, the property of the United States ia nenpt from taxation by s. 3tate or political subdivision. A special asnusnt is a tax vithin tho .ening of the foregoing rule. Bowever, it bma also been hold that a charge iade by a tate or i political subdivision for a mervico rendered or couvnience provided is not a tax. That is to may, fair end reasonable compenation for a service rendered or a facility used is not a tax. aSe 49 Co.o G.72 (1969) and cases cited theretn . ... -In a case involving the rehabilitatioc of a drainage ditch vhicxt served Govm nt property, we hold that a special assessment made against the Covernment property on a benefit basis--computed iu the same way so the nuntm (tax) levied against no-Federal property-was a tax that could not be. oollected from the United States by calling it a invoice or state- v nt for services. We stated in that case that htlt.s the Covfrna .had roceived a service for which It miuht properly make pa nt, the rtbod by *. . . . . . . .m . 9 ..._ ........ - .-*.-~i- -. * -4..- - .....- - - - * * *

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