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B-183094 1 (1975-05-27)

handle is hein.gao/gaobadcjv0001 and id is 1 raw text is: -~ ~ ~ THE COMPTRLULLER GENERAL DECISION OF THE UNITED STATES WASHINGTON. D.C. 2054B FILE: B-183094 DATE: MAY 2 7 1975 MATTER OF: Assessment against Government property DIGEST: Systems development charge levied against National Environmental Research Center by city of Corvallis, Oregon, cannot be paid since in absence of congres- sional authorization, property of United States is ex- empt from taxation by State or political subdivision and based on method of calculation of charge we must conclude that charge is tax. This decision to Marcus W. Pugh, a certifying officer of the Environmental Protection Agency (EPA), is in response to his letter requesting a decision as to whether a voucher covering a Systems Development Charge (SD) levied against the National Environmental Research Center (NERC), by the city of Corvallis, Oregon, qualifies as a claim for payment. NERC is an EPA labora- tory site on South West 35th Street in Corvallis. Mr. Pugh explains that EPA feels that this SDC constitutes a tax levy against the U.S. Government since the money will be used to defray the costs of extending streets, water systems and sewer mains at some future date to be decided by the city of Corvallis. However, the city of Corvallis declares the charge is not a tax, but a service charge to pay for the cost of the facilities extended to the property. It is well settled that, in the absence of congressional authorization, the property of the United States is exempt from taxation by a State or political subdivision. A special assess- ment is a tax within the meaning of the foregoing rule. However, it has also been held that a charge made by a State or a political subdivision for a service rendered or convenience provided is not a tax. That is to say, fair and reasonable compensation for a service rendered or a facility used is not a tax. See 49 Comp. Gen. 72 (1969) and cases cited therein. While payment of a claim for an amount representing the fair and reasonable value of services actually received by the United States may be authorized on a quantum meruit basis, the method of 01 727qJ - L 9,7-

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