A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Corps of Engineers' Analysis Insufficient
Billings, Montana, owned and operated a water utility. Under Montana law all “regulated companies” were assessed a fee based on a percentage of gross operating revenue to fund the Public Service Commission (PSC) and Montana Consumer Counsel (MCC). In 1992, the state department of revenue assessed Billings for fees of $14,890 (PSC) and $14,886 (MCC) for the city's 1991 and 1992 fiscal years. The city appealed, claiming it did not owe the fees because it had not raised its rates more than 12 percent in either of the fiscal years concerned and thus had no revenues from regulated activities. The trial court upheld the assessment.
Corps of Engineers' Analysis Insufficient
Billings, Montana, owned and operated a water utility. Under Montana law all “regulated companies” were assessed a fee based on a percentage of gross operating revenue to fund the Public Service Commission (PSC) and Montana Consumer Counsel (MCC). In 1992, the state department of revenue assessed Billings for fees of $14,890 (PSC) and $14,886 (MCC) for the city's 1991 and 1992 fiscal years. The city appealed, claiming it did not owe the fees because it had not raised its rates more than 12 percent in either of the fiscal years concerned and thus had no revenues from regulated activities. The trial court upheld the assessment.
Corps of Engineers' Analysis Insufficient
1995-12-01
1 pages
Article (Journal)
Electronic Resource
English
Revenues , Billing , Litigation , Water Rates
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