United States v. Harford County

ALEXANDER HARVEY, II, District Judge.

This case presents the question whether an instrumentality of the federal government must, as the owner of property in Harford County, pay a so-called front foot benefit assessment imposed upon it by the County for water and sewer services. The United States contends that this exaction is a tax which cannot be constitutionally imposed, upon it by a state or one of its political subdivisions. Harford County argues that a benefit charge rather than a tax is involved and that the County can collect such an exaction from an instrumentality of the federal…