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B-202123 1 (1982-04-26)

handle is hein.gao/gaobadkgo0001 and id is 1 raw text is: - F :., COM ROAPT,,1E l.R LNT-AL OF TH'! UNITI1 VITATIES WAS HINO TO'rDN,D 1390,D QOC54E FIL~i l-202123 DATE; April 26, 1982 MATTER OF; DIGEST; Payment in Lieu of Taxes Act-Arizona School Districts 1. Were county is responsible for supporting schools and funds them with its own tar revenues, entire amount of Forest Service (16 U.SC, . 500) reven- ues expended for schools, regardless of whether such expenditure exceeds minimum required by State law, must be treated as received for purposes of ccinputing county's payment under the Payment in Lieu of Taxes Act (PILT), 31 U.S.C. § 1602. 2. Where county which is required by State law to pass a certaln portion of its Forest Service receipts on to jolitically and financially independent school districts, chooses to pass on swi which exceeds State-mandaled minimum, arnunt by which county's expenditure exceeds nin m must be viewed as re- ceived for purposes of cmputinj the PIU paymento 3. If no minimum payment is specified in State law, but instead the State delegates the right to de- Verndne the amrount of the Rorest Service receipts to pass on to the plitically and financially in- dependent school dis!:ricts to the County Board of Supervisors, the entire payment to the schools may be regarded as the ectd.valenl; of a State-mandatcd minimtn, and need not bo deductedafrom the PILT payment. In case of Arizona, hoever, State stat- utes indicate that school districts are not in- dependent of county. Definitive interpretation of status of school districts is for Arizona authorities. The Acting Associate Solicitor for the Division of Energy and Resources, Department of the Interior, has asked for an interpreta- tion of a provision of the Payment in Lieu of Taxes Act of 1976 (PIE/), 31 U.S.C.§5 1601-1607. Specifically, he asks what portion of Forest Service revenues aid by a state to a county must be considered to be 'eceived by the county (and therefore deducted from its PILT) where the county has disbursex approximately one-half the artount to school districts undler a state law which does not specify how much must be. distributed to school districts, but requires only that the county give the school districts an amount that will provide a real benefit to the schools. I I SON

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