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B-178517-O.M. 1 (1973-04-20)

handle is hein.gao/gaobaactq0001 and id is 1 raw text is: - V 690 * UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 3-1 - o.+., r. f 7p7 APR 2 0.1973 LVIOF47wM- APR 0 .0.p trol18 General lbtith+ to the claim of the City of Rochester, Nov York, for in lieu of tams for each. fiscal year during the. period 1962 thrOugh June Zo, 1 70, totaling ii147,0.o.p based on g5. .521. 1964 Ed. which vas repealed as Of JaflwSy 1, 1971, o. ~ ~ a.4ustrial Reserve Ordnance Puent licated at Lincoln Avenue Ihaser Ne York, which is. owned by the. united Stats aid sted by the Eastman oA Company for the Department of the Navy. off_.e by 40 u.S.C. 521 states its purpose was to iAke temporary provision _U 4 pve . s in lieu of taes with respect to certain real ,,rty transferred by the Reconstruction Finance Corporation and its mId1&ries to other overmmt departments. 4O U.S.C. 522(b) defines the tern real property as (1) any Masrsgt in Land, and (2) any improvemmt .made thereon prior to any t0fer thereof occurring co or after January t, 196, from the Reonstruotion Finance Corporation to ay other Covenment department if for the prpOte of taxatiom such Interest or improvement is charoc- tsrised as real property under .the applicable law of the state in which .ch land is located... 40 U.S.C. 522(d) states the terms real property tax and real roperty uxes do not include any special assessment levied upon real pgperty after the date of a transfer of such real property occurring a or after January 1, 1946, from the Reconstruction Fnance Corporation gamy other Government department. Doubt exists as to whether the amunts claJmd by the City of Rochester for Street Cleaning' Roadway fnow Ploving, and Sidewalk &w FLoving awe proper for paym nt or are special assessments as defined is 40 U.S.C. 522(4) and thus not payable. Also, the City of Rochester is claiming payments in lieu of taxes for te parcels of land. At the time the last payment in ieu of real operty tame was made to the City for this property for the fiscal year July 1. 1960 through June 30s 1961, payment was made for just the tlrst parcel of -land. Doubt, therefore, exists as to whether the second parcel of land. is property which was transferred f tom the ~• ...., • ,.

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