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B-166506 1 (1974-07-02)

handle is hein.gao/gaobadcdt0001 and id is 1 raw text is: DECISION FILE: B-166506 'JUL 2 1974 1 5- Zwl MATTER OF: UZ3 Of xd ValOrcm tax to satisfy Statutory T,3(uirL-eit for a user charge systaci for wiater. trCztamnt t~ratse DIGEST: Stantuton., racuir -nt t.'t rmcntoos under Plul.lia Laui 92-f:C-' Y-11 ndot>t -ystcn 0i chamzcs U ta ea1ch~ raciricat ot =.-sta traMat~cnt arvicos &_nail pay its ponrt.orte Ca1e 01 tr tzcm.t ;-Vr:-S, ou-ration a-ad ziato~ianica coz6s is. n-ot rt !v usa o-f rd valoremi tax since Totctiall- lamre mrzrof users--i.rz., M~x QcX~t proDcrties--l-rill not n~ay ior -.y rrvices; an Vaiorcm~tz co: oL CLchlevc 0i~ iintd-roo prorrtio.aalitv accordin, to use ad hence dioes rot rc~rd Co-=ns ation of .:ater; zclid Cona'ress iatcdcd adoption of user charge &ad not tax to rai4se neededd We haive beent zenuested to render a dcci~lon as 11to t-he propriety of tte 1'nviro~artt Protectiora At-cncv s (*iA) autior-in; ± r'a rcipicats to ueci - ti e usear C;r-a eir~~t o --cation 2 4( ) (1) of the Federal Uatcr 1?oliutica- Control Ji-,t (2C)as m-!cnded l. Public lav 92-LiX), :>3 U.&'.C. (Sux . 1) 7j!¼C) hr- h of an ad valore- tax2 systau. in coflflction l ta~f tha i~atter, xm bave considered tie vliws of EVA an-i ote~r coaccrned parties. Subsectioa 204(b)(1) of thc rIC v rides that :' PA's Adrminis- trator c oald not ~voeany f':aat for arrv Voratraent *,r.- after Harch lp 1973, uaicss3 ha srial first have dC1te ained that the applicant (A) 11=s 4zlo)ted or A 11l adont a -:tc= of chiar.-cs to &&care tat =c-i~c.~n of wze trtr a vices -;I'hn th3 app~ca~ ~ ~ .~I~iccriaodbytfe la iitrator, -1. Qz .an f wasta catm ,a o.. rvincad vroidc~d tha aldcat ~ u~to (2) pr-eIar that t-io %ainistra- tor xc.ml isaum f-_idli-Lws a-rtiabla to rx-!znt oQ,6 tmrma tfcatn costs by indu tria aud noaiudustriai recipicats of ie-ste troeaicat services viich - shall eztabliell (A) c10szes of users of such services, including cata;.ories of industrial users; (B) criteria egaifl~t wich to dateraina ti-18 adequacy of c~iar-es Imposed W 0 PUBLISHED DI 0 1-CM P Gon :cis1101 01TV-84 1&k DATE: Q THE COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, 0. C..20548 VNT

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