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SGMA "FEE" Funding Authority (Before and after GSP Adoption…
SGMA "FEE" Funding Authority
Before and after GSP Adoption
Extraction Fees
Other Regulated Activity Fees
Permit Fees
-
Inspection, Enforcement, Admin, Reserve
Fund GSP
May not levy on unregulated de minimis extractor
After GSP Adoption
Extraction Fees
Acquisition of Land, Facilities, Services
Admin, O&M, Reserve
Water supply, production, treatment, distribution
Any other implementation activities
Fee Limitations
Supreme Court Question whether fee on groundwater extraction is a property related fee. charged on ACTIVITY of pumping rather than property ownership
Prop 26 / XIIIC
Must qualify to avoid being a TAX the 7
charge for entrance, use, purchase, rental, etc. of government property
Judicial charge for fine or penalty as a result of law violation
charge for reasonable regulatory costs
Charge as a condition of property development
For specific service or product provided to payor
Not provided to those not charged
Does not exceed reasonable cost of service or product
Assessments and property-related fees imposed per XIID
for specific benefit or privilege granted to payor
Not provided to those not charged
Does not exceed reasonable cost of conferring the benefit
no more than necessary to cover reasonable costs
Proportionality
costs allocated in relationship to payer's burden - or - benefits received
218 Art XIIIC &D
NOT SO MUCH ASSESSMENT
Separate General from Special Benefit
Proportional Special Benefit
TAX
CFD
SERVICE not listed
50075 Parcel Tax
WNNER WINNER CHICKEN DINNER
Property Related Fee
Art XIIID
ACTIVITY v property ownership case
Post GSP
Fee on Extraction
AB 2453 ONLY on Extraction
Regulatory Fee
Allocated based on the burden or benefits from the gov. activity
Police power v. "taxing" power
Pre GSP