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B-243004 1 (1991-09-05)

handle is hein.gao/gaobadnyg0001 and id is 1 raw text is: tfltr tfiItrj *xaa ComptbO~eW GetrsA oft eUniedetat Wflfrpms D..fl Decision matter of: file: Date: Payment of Special Assessment to Finance City's Purchase of New Fire Truck B-243004 September 5, 1991 DIGEST 1, Special assessment imposed by City of Coulee Dam, Washington, to finance a new fire truck in support of municipal duty to provide fire protection within city limi is a tax and as such may not be paid by the Bureau of Reclamation with respect to Bureau property located within city limits. 2. Bureau of Reclamation may not pay sp finance fire truck purchase imposed by C Washington, on Bureau property located oi limits. Fire truck assessment is based assessment and as such is not reasonably services provided. ecial assessment t ity of Coulee Dam, utside the city on 1980 sewer related to quantu ts the 0O im of DECISI3N The Bureau of Reclamation, Department of Interior, has requested our opinion as to the propriety of paying a special assessment which was included on the Bureau's utility invoices from the City of Coulee Dam, Washington. We conclude that the Bureau may not pay the charges. BACKGROUND The City of Coulee Dam enacted an ordinance which provided for the assessment, commencing January 1, 1989, of a fee to finance the city's purchase of a new fire truck. The fee was calculated as 72 percent of the 1980 sewer assessment charge levied by the city. The sewer assessment charge was imposed by the city to finance a sewer rehabilitation project and was based on the user'n monthly sewer service fee. The service fee is set by ordinance and, according to the bureau, is based generally on usage. The fire truck assessment was levied on the bureau's four property locations in the area. We are advised by the bureau that three of the four properties assesped are located outside city limits.

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