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B-207695 1 (1983-06-13)

handle is hein.gao/gaobadbzw0001 and id is 1 raw text is: 402 ~ ~THE COMPTROLLER GENERAL DECISION . 4 OF THE UNITED STATES WASHINGTON. O.C. 20548 ITOS FILE: B-207695 DATE: June 13, 1983 MATTER OF: Williams Air Force.Base Compliance with Arizona Groundwater Code DIGEST: Arizona's imposition of a well registration fee and a fee on withdrawal of groundwater, as applied to wells on Williams Air Force Base, constitutes a tax, in the absence of a showing by the State that the fees are related to.the value of some benefit being conferred -on the base. Since there is no congressional authorization for this tax, the United States is consti-tutionally S. immune from paying it. An Accounting and Finance Officer at Williams Air Force Base in Arizona has requested an advance decision whether to certify payment of -well registration and groundwater withdrawal-fees imposed by the Arizona Groundwater Code. .Ariz. Rev. Stat..Ann. §9 45-401 through 45-637 (West Supp. 1981). The wells in ques- tion are located on Federal property which is part of Williams Air Force Base. For reasons indicated below, we conclude that the fees imposed by the Arizona Ground- water Code are taxes, which the United States is con- stitutionally immune from paying. The certifying officer may not certify payment of these Arizona fees. The Arizona-Groundwater Code requires the regis- tration of all existing water wells in the State. Ariz. Rev. Stat. Ann. § 45-593 (West Supp. 1981). Although not specified by the statute, Arizona's Department of Water Resources imposes a $10 fee for each well so registered. In active management'areas, such as apparently occupied by Williams Air Force Base, Arizona also levies a withdrawal fee of up to $5 per acre-foot of groundwater withdrawn and beneficially used. Ariz. Rev. Stat. Ann. 8 45-611 (West Supp. 1981).

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