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DELAHUNT VOTO & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />/ Birch Lake Professional Building • 1310 E. Hwy. 96 • White Bear Lake, MN 55110 • Phone 426 -3263 <br />November 21, 1983 <br />To the Honorable Mayor <br />and Members of the City Council <br />City of Little Canada <br />515 Little Canada Road <br />St. Paul, Minnesota 55117 <br />RONALD j. DHAHUNT, RETIRED <br />ROBERT J. VOTO, CPA <br />TIMOTHY E. REARDON, CPA <br />ROBERT G. TAUTGES, CPA <br />pr121N <br />NOV 80 1983 <br />CITY OF <br />LITTLE CANADA <br />Re: NON- RESIDENT CONNECTIONS TO THE CITY'S <br />WATER AND SANITARY SEWER SYSTEM <br />Pursuant to a meeting of your City Clerk, Engineer, Attorney and our office, we <br />have developed a proposed formula to be used to calculate charges for the use of <br />the City's Sanitary Sewer and Water Systems by non - residents (i.e., property <br />located outside the geographic boundaries) of the City of Little Canada. This <br />formula has been developed on the basis of: <br />"What would such property pay if it were located within <br />the geographic boundaries of the City of Little Canada ?" <br />APPROACH <br />SANITARY SEWER SYSTEM: <br />The Sanitary Sewer System of the City can be segregated into two primary sub - <br />systems - lateral facilities and trunk facilities. The lateral facilities are <br />those parts of the system used to collect sewage from building connections to <br />larger lines which distribute such sewage to the main interceptor sewer lines <br />and eventually to the sewage disposal plant. Such costs are generally financed <br />by special assessments (80 %) and general taxes (20 %). <br />The trunk facilities are the remaining parts of the Sanitary Sewer System. <br />These would include major interceptors; over -sized laterals; and, booster <br />stations. These costs have generally been financed by general property tax <br />levies associated with the 1966 and 1967 Sanitary Sewer Bonds. <br />WATER SYSTEM: <br />The Water System of the City can similarly be separated into two primary sub- <br />systems - lateral facilities and trunk facilities. The lateral facilities are <br />those parts of the system used to distribute water from larger mains to building <br />connections. Such costs are also generally financed by special assessments <br />(80 %) and general taxes (20 %). <br />MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED3 Pt1RCIC ACCOCv'.JT'ANTS • PRIVATE COMPANIES PRACTICE SECTION <br />MINNESOTA SOCIETY ()F CERTIf TED PUBLIC ACCOUNTANTS <br />MUNICIPAL FINANCE OfUIC-0(S ASSOCIATION • M'NNESOf k ASSOCIATION CH SCHOOI Rt'S'NESS OfFICI *LS <br />