[Bureau of Reclamation Payment of Local Special Assessment]
B-243004
Sep 05, 1991
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Highlights
The Bureau of Reclamation requested a decision regarding the propriety of paying a special assessment on the Bureau's utility invoices from a city. GAO held that the Bureau was not required to pay the assessment to finance a new fire truck: (1) for the properties located within city limits, since the assessment was a local tax; and (2) for the property located outside city limits, since there was no correlation between the quantum of use of fire protection service and the fire truck assessment, based on a 1980 sewer assessment. Accordingly, the Bureau should not pay the fire truck assessment.