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Corps of Engineers' Analysis Insufficient
Publication year - 1995
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1995.tb06459.x
Subject(s) - revenue , commission , fiscal year , public administration , finance , state (computer science) , business , internal revenue , service (business) , agricultural economics , economics , political science , marketing , algorithm , computer science
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.