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B-250935 1 (1993-10-12)

handle is hein.gao/gaobadoet0001 and id is 1 raw text is: .... Cowptrofler General 4o3510 of the United Stte Wstnn~tDAPO,205481 Decision Matter of: Agricultural Research Service - Sewer Service Charges File: B-250935 Date: October 12, 1993 DIGZST 1. The United States Department of Agriculture may pay sewer charges assessed by a local government entity since they are akin to service charges rather than taxes which cannot be paid by the government. However, the charges may be paid only if the amounts due are calculated so that they reflect the fair and reaso:able value of the services received by the government. 2. Generally, statutes or other legislative enactments take effect at the time of their enactment. Thus, billing for previous 3 years of sewage service charges by a local government may not be paid unless local ordinance is made retroactive by express language or by necessary implication. 3. Sewer service charges established by a local government and required to be paid in advance, with a penalty if not paid when due, may be paid in advance, notwithstanding the advance payment prohibition in 31 U.S.C. § 3324, since danger of loss is minimized when State or an agency thereof is the contractor requiring the advance payment. DECISION This decision responds to a request for an advance decision from the Budget and Fiscal Officer, Agricultural Research Service, 'Inited States Department of Agriculture (USDA), in Albany, California, The Budget and Fiscal Officer questions the propriety of using appropriated funds to pay sewer service charges assessed by the City of Albany that he considers a tax. As explained below, we conclude that the sewer service charges may be paid so long as the amount paid reflects the fair and reasonable value of services received by the United States. BACKGROUND USDA owns approximately 17 acres of land located in the City of Albany (City), Alameda'County, California. USDA acquired the land from the Regents of the University of California in 1939. USDA acquired the land subject to a right of way to

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