20250228Amended Application and Exhibits.pdf

RECEIVED
GIVENS PURSLEYLLP 2025 February 28
Attorneys and Counselors at Law IDAHO PUBLIC
601 W.Bannock Street UTILITIES COMMISSION
PO Box 2720
Boise,ID 83701
Main:208-388-1200
www.givenspursley.com
Preston N.Carter
Direct:208-388-1222
[e-mail]
February 28, 2025
Via Email ([e-mail])
Monica Barrios-Sanchez
Idaho Public Utilities Commission
11331 W. Chinden Blvd.
Bldg. 8, Ste. 201-A
Boise, ID 83714
Re: Gem State Water Company—GSW-24-01
Dear Ms. Barrios-Sanchez:
Enclosed for filing please find an amended application in this matter. While processing
the original application, it was discovered that the requested rate increase did not include
depreciation costs associated with certain post-test-year plant in service. The amended
application includes these depreciation costs.
Including these costs increases the amount of the requested rate increase, so Gem State
Water intends to file a new customer notice and press release as described in the amended
application.
Please let me know if you have questions or would like to discuss.
Sincerely, �r
Preston N. Carter
cc: Leslie Abrams-Rayner, Gem State Water Company
Matt Rowell,NW Natural Water

RECEIVED
2025 February 28
IDAHO PUBLIC
UTILITIES COMMISSION
Preston N. Carter, ISB No. 8462
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
[phone]
18597179.3 [13988.231
Attorneys for Gem State Water Company, LLC
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No.GSW-W-24-01
OF GEM STATE WATER COMPANY,
LLC. FOR THE AUTHORITY TO AMENDED APPLICATION
INCREASE ITS RATES AND CHARGES
FOR WATER SERVICE IN THE STATE OF
IDAHO
Gem State Water Company, LLC (Gem State,Applicant, or Company)requests an order
from the Idaho Public Utilities Commission(Commission) approving revisions to its schedules of
rates and charges for water service in the State of Idaho, to become effective on or after April 1,
2025.1
Please address communications regarding this Application to:
' The Commission extended the proposed effective date of the original application(February 1,2025)for five
months and 30 days.See Order No. 36445.Gem State does not object to the effective date of the rates proposed in
this amended application becoming effective on the date established by Order No.36445.
AMENDED APPLICATION PAGE 1 OF 12

Preston N. Carter Leslie Abrams-Rayner
Givens Pursley LLP General Manager, Gem State Water Company
601 W. Bannock St. P.O. Box 3388
Boise, Idaho 83702 Coeur d'Alene, ID 83816
[e-mail] [e-mail]
[e-mail]
Matt Rowell
Manager of Water Rates and Regulatory
Eric Nelsen
Senior Regulatory Attorney
250 SW Taylor St.
Portland, OR 97204-3038
[e-mail]
[e-mail]
INTRODUCTION AND BACKGROUND
1. Gem State is a wholly owned subsidiary of NW Natural Water of Idaho, LLC
(NW Natural Water of Idaho),which in turn is a wholly owned subsidiary of NW Natural Water
Company, LLC (NW Natural Water).
2. Gem State is a public utility, and a water corporation, as defined in the Idaho
Public Utility Laws. It is duly organized and exists under the laws of the State of Idaho, and is
engaged in conducting a general water utility business in Northern Idaho and provides service to
approximately 1,040 customer connections as of June 2024.
3. Gem State currently operates under the Certificates of Public Convenience and
Necessity shown in Table 1.
AMENDED APPLICATION PAGE 2 OF 12

Table 1: Certificate of Convenience and Necessity Numbers
Company CPCN Certificate Order No. Date
No.
Bitterroot Water Company, Inc 319 34616 7/15/2022
Bar Circle "S" Water Company 296 34416 7/15/2022
Spirit Lake East 293 34372 7/15/2022
Happy Valley Water Systems, Inc. 390 34616 7/15/2022
Troy Hoffman Water Corporation, 280 35108 7/15/2022
Inc.
Diamond Bar Estates 413 34416 7/15/2022
Lynnwood Estates Subdivision 293 34372 7/15/2022
MOrder No. 34027 amended CPCNNo 319 to include Rickel Water Company
CPCN No. 324 and cancelled CPCN No. 324.
4. Included with the Application are Exhibit Nos. 1 through 9,which support the
requests in this Application.
5. Gem State requests that this Application be processed by modified procedure.
REQUESTED CHANGES TO RATES,CHARGES,AND RELATED MATTERS
6. Gem State's current rates were approved by Order Nos. 35692 and 35728 and
became effective on March 1, 2023.
7. Gem State requests authorization to (i) change the rates it charges to customers for
water service to produce an increase in the Company's revenues of$602,050,which represents
an increase in the Company's revenues of 78.8%; (ii) incorporate the consolidation of rates into
one system under the Gem State Water Company tariff; and(iii) make various additions and
revisions to its tariffs.
8. Gem State requests that the changes proposed in this Application become effective
for bills rendered on or after April 1, 2025, though the Company would not object to the dates
becoming effective for bills rendered on or before the date established by Order No. 36445.
9. The changes sought by Gem State in this Application are set forth in the exhibits
to this Application. Exhibit 8 is a redline copy of Applicant's existing tariff, showing the changes
AMENDED APPLICATION PAGE 3 OF 12

proposed in this Application. Exhibit 9 is a clean copy of the proposed tariff.
10. The proposed consolidation, if approved,would result in a single monthly
minimum charge for each meter size, as shown in Table 2.
Table 2: Current and Proposed Monthl Minimum Char es
Water System: Meter Size Current Proposed
Monthly Monthly
Minimum Minimum
Charge Charge
Bar Circle "S" and Spirit Lake East 1 Inch 35.00 53.50
Bar Circle "S" and Spirit Lake East 1 1/2- Inch 70.00 107.00
Bar Circle "S" and Spirit Lake East 2 Inch 112.00 171.20
Diamond Bar Estates 1 Inch 41.00 53.50
Diamond Bar Estates 2 Inch 112.00 171.20
Lynnwood Water 1 Inch 35.00 53.50
Bitterroot and Rickel 1 Inch 35.00 53.50
Troy Hoffinan 1 Inch 35.00 53.50
Happy Valley 1 Inch 35.00 53.50
Happy Valley 1 1/2- Inch 70.00 107.00
Happy Valley 2 Inch 112.00 171.20
Diamond Bar Estates Irrigation 1 Inch 35.00 53.50
Diamond Bar Estates Irrigation 1 1/2- Inch 70.00 107.00
Diamond Bar Estates Irrigation 2 Inch 112.00 171.20
All Systems 3 Inch NA 321.00
All Systems 4 Inch NA 535.00
All Systems 6 inch NA 1070.00
AMENDED APPLICATION PAGE 4 OF 12

11. The proposed consolidation, if approved,will result in a single allowance for
gallons included in the minimum charges for each meter size, as shown in Table 3.
Table 3: Current and Proposed Gallons Included in Mo thly Minimum Charges
Water System: Meter Size Current Gallons Proposed
Included in Gallons Included
Minimum in Minimum
Bar Circle "S" and Spirit Lake East 1 Inch 7,500 5,000
Bar Circle "S" and Spirit Lake East 1 1/2- Inch 15,000 10,000
Bar Circle "S" and Spirit Lake East 2 Inch 30,000 20,000
Diamond Bar Estates 1 Inch 7,500 5,000
Diamond Bar Estates 2 Inch 35,000 20,000
Lynnwood Water 1 Inch 15,000 5,000
Bitterroot and Rickel 1 Inch 10,000 5,000
Troy Hoffinan 1 Inch 7,500 5,000
Happy Valley 1 Inch 15,000 5,000
Happy Valley 1 1/2- Inch 15,000 10,000
Happy Valley 2 Inch 30,000 20,000
Diamond Bar Estates Irrigation 1 Inch 7,500 5,000
Diamond Bar Estates Irrigation 1 1/2- Inch 20,000 10,000
Diamond Bar Estates Irrigation 2 Inch 32,000 20,000
All Systems 3 Inch NA 30,000
All Systems 4 Inch NA 40,000
All Systems 6 Inch NA 50,000
AMENDED APPLICATION PAGE 5 OF 12

12. The proposed consolidation, if approved, will result in a single Commodity Charge
per 1,000 gallons delivered above the amount included in the Minimum Charge, as shown in Table
4.
Table 4: Current and Proposed Commodity Charge (All Meter Sizes 2
Water System: Current Proposed
Commodity Rate Commodity Rate
(per 1,000 gallons (per 1,000 gallons
not included in not included in
Minimum Charge) Minimum Charge)
Bar Circle "S" and Spirit Lake 1.88 4.50
East
Diamond Bar Estates 2.45 4.50
Lynnwood Water 2.45 4.50
Bitterroot and Rickel 2.45 4.50
Troy Hoffman 2.45 4.50
Happy Valley 1.45 4.50
Diamond Bar Estates Irrigation 2.26 4.50
CUSTOMER NOTICE
13. Gem State certifies that it is notifying customers of this Amended Application by
providing mailed notice to each customer starting March 4, 2025 or as soon as possible thereafter.
A press release will be mailed or delivered to the Coeur d'Alene Press on February 28, 2025.
Copies of the notice and press release are included as Exhibit No. 7.
TEST YEAR AND RATE BASE
14. Gem State proposes the 12 months ended September 30,2024 as the test year in this
case,with adjustments to normalize and pro forma the test year for known and measurable changes.
15. Exhibit No. 1,presents the Company's calculation of rate base. Column(A) of this
exhibit represents the balances of accounts on the books of the Company as of September 30,2024.
Pro forma adjustments consisting of plant additions expected to be in service by January 30, 2025
z The Company is proposing to bill all customers in gallons as now measured by all meters across the Gem State
Water platform,so converting usage measured in cubic feet no longer is needed.
AMENDED APPLICATION PAGE 6 OF 12

are summarized in Column (B). Column (C) shows the calculation of Applicant's pro forma rate
base of$3,799,220.
16. The pro forma adjustments summarized in Column(B) are detailed in Exhibit 1
(D). The Bitterroot system rebuild is the biggest single project listed there and accounts for over
half of the dollar value of the pro forma plant additions. The meter replacement program is
another large part of the pro forma plant additions.
RESULTS OF OPERATIONS
17. Exhibit No. 2 presents the Company's Results of Operations (Income Statement)
adjusted for known and measurable changes. Column (A) of the exhibit presents the actual
recorded results of the Company for the 12 months ended September 30, 2024. The reported
income tax is a calculated number with the calculation shown on Exhibit 2(B). These results are
adjusted in Columns (B) through(D)to develop the adjusted results shown in Column(E)that
are used to establish the Company's revenue requirement.
18. Column (B) shows increases in labor costs resulting from employee raises and the
hiring of a new part time employee. These labor cost increases are detailed in Exhibit 2 (A). The
incremental labor costs are required to operate and maintain the respective systems and respond
to customers. The total payroll costs are allocated among Gem State Water; Gem State
Infrastructure, LLC (a non-Commission regulated affiliate) ("Infrastructure"); and the Pelican
Point Water system in Moses Lake, Washington, owned by Cascadia Water, LLC and operated
by Infrastructure (regulated by the Washington Utilities and Transportation Commission) on a
direct allocation and customer count basis.
19. Column(B) also includes rate case expense which is detailed on Exhibit 2(C).
AMENDED APPLICATION PAGE 7 OF 12

20. Column(C) shows the increase in depreciation expense associated with the pro
forma plant additions summarized in Column(B) of Exhibit 1.
21. Column(D) shows the calculated change in income tax as a result of the other pro
forma additions.
22. Column(E) shows the total pro forma income statement. On a pro forma basis, the
Company's operating income is negative $145,019.
COST OF CAPITAL
23. Exhibit No. 3 presents the Company's capital structure and the weighted cost of
capital as of September 30, 2024. The requested return on equity is 10.2%. Gem State is
proposing a hypothetical capital structure of 55% equity/45% debt consistent with the capital
structure approved in Order No. 35692. Gem State is proposing a 5.22%cost of debt which is the
actual cost of debt of NW Natural Water, the holding company that owns NW Natural Water of
Idaho, the direct owner of Gem State. These values produce an overall weighted cost of capital
for Gem State Water of 7.96%.
REVENUE REQUIREMENT
24. Exhibit No. 4 presents the revenue requirement for Gem State.
25. Lines 1 through 5 of Exhibit 4 develop the net operating deficiency of$447,399
shown on line 5 utilizing the rate base, rate of return and operating results from Exhibits Nos. 1,
2, and 3. Lines 6 through 8 calculate the revenue increase necessary to overcome the income
deficiency. The incremental revenue requirement is $602,050, which represents an increase in
the Company's revenues of 78.8%.
AMENDED APPLICATION PAGE 8 OF 12

RATE DESIGN
26. Exhibit No. 5 presents the Company's current and proposed rates. The Company
is proposing full consolidation of rates across the six current tariffs.3 The proposed rates collect
5 1% of the revenue requirement from the Monthly Minimum Charges and 49% from the
Commodity charge per 1,000 gallons.
27. Each of the current tariffs include an allowance of free gallons in the monthly
minimum. Such an allowance is contrary to the goal of encouraging conservation and we are
unclear on its basis in cost of service. However, we are not proposing to eliminate the free
allowances entirely in this rate case. The Company is proposing to reduce the allowances for
each meter size. The Company's long-term goal is to eliminate the free allowances entirely but
will do so gradually.
28. There are several benefits to the consolidation of rates: enhanced customer service
and ease of doing business, reduced customer confusion, and mitigated rate impacts related to
large capital investments.
29. The consolidation of rates allows for improved customer service and
responsiveness by reducing the complexity of the tariff structure. Reducing the number of tariffs
and rates improves understanding of tariffs and rates for both customers and staff, which in turn
should further enhance the customer experience.
30. The larger customer base also mitigates rate volatility for the different systems.
Water utilities are highly capital intensive, and a relatively large investment can significantly
impact rate base and the associated revenue requirement. Additionally, facilities, technology and
I In the Company's last rate case,the Commission approved partial consolidation,explaining that doing so
"offers administrative efficiency and is a necessary step towards attaining uniform rates and charges for all
customer classes on the eight Commission-regulated systems owned and operated by Gem State." Case
No. GSW-W-22-01,Order No. 35692 at 16(March 1,2023).
AMENDED APPLICATION PAGE 9 OF 12

other shared investments impact all customers, rather than a single system. As the Commission
explained in Gem State Water's last rate case, "in the long term, consolidating systems by
implementing uniform rates and charges will help spread the costs of system-wide improvements
among a larger body of customers more equitable,"which"will ultimately benefit all Gem State
customers now and in the future."4
31. Exhibit 6 shows the bill impacts of the Company's proposed rates for the typical
customers on each current tariff and meter size. The vast majority of customers are on 1"meters.
The median 1"usage across all the current tariffs is used to represent the typical customer.
Currently the median usage is less than the free usage allowance included with the minimum
charges on all of the current 1 inch tariffs. The proposed lower free usage allowance results in
the median customer's bill including commodity charges under the proposed rates. Under
proposed rates,the median use customer will experience an increase between$21.65 and$27.65
depending on their current tariff. The bill impacts across the six systems are thus fairly similar
with no systems experiencing bill impacts disproportionate to what other systems would
experience. The proposed consolidation affects customers across the six systems in a fairly
similar manner and thus does not present equity issues.
32. The 1.5-inch and 2-inch minimum charges both intend to align costs with the rates
charged to customers, as larger services require more system capacity. The Company has no
customers on meters larger than 2 inches but is proposing rates for 3, 4, and 6-inch meters in its
tariff to prepare for the eventuality of a larger customer requesting service.
a Case No. GSW-W-22-01,Order No.35692(dated March 1,2023),p. 16. Similarly,the Commission
more recently stated in the last rate case of Gem State Water's affiliate,Falls Water,that it"support[s]the
move towards increased consolidation of rates for the Falls Water,Morning View,and Taylor Mountain
water systems"and"encourage[s]the Company to continue working towards consolidation of the three
water systems"so that"customers are treated more equitably in rates and that customers are receiving
appropriate price signals." Case FLS-W-23-01,Order No.36027(dated December 14,2023).
AMENDED APPLICATION PAGE 10 OF 12

33. The Company is proposing to charge its customers with irrigation meters the same
rates as other meters. The current irrigation rates are very similar to the other tariffed rates so this
is not a dramatic change. The Company has provided a service to irrigation customers whereby it
removes and stores their meters through the winter and then reinstalls them each spring. The
Company is proposing to introduce a charge of$50 per year for that service.
REQUEST FOR RELIEF
34. Gem State stands ready for immediate consideration of this Application.
35. Gem State respectfully requests that the Commission issue an Order:
i. Approving use of modified procedure to process this Application;
ii. Finding that the changes to rates, charges, and conditions of service proposed
in this Application are just and reasonable;
iii. Approving the changes to Applicant's rates, charges, conditions of service as
proposed in this Application, effective on or after April 1, 2025 or the
effective date established by Order No. 36445;
iv. Approving tariffs that reflect the changes to Applicant's rates, charges, and
conditions of service as proposed in this Application;
v. Granting other relief as the Commission determines proper under the
circumstances.
Dated: February 28, 2025
GIVENS PURSLEY LLP
By/s/Preston N. Carter
Preston N. Carter
Givens Pursley LLP
Attorneys for Gem State Water
Company, LLC
AMENDED APPLICATION PAGE 11 OF 12

CERTIFICATE OF SERVICE
I hereby certify that on February 28, 2025, I caused to be served a true and correct copy of
the foregoing document to the person(s) listed below by the method indicated:
Monica Barrios-Sanchez ® Email
Commission Secretary ❑ U.S. Mail
Idaho Public Utilities Commission ❑ Fax
P.O. Box 83720 ❑ Hand Delivery
Boise, Idaho 83720-0074
monica.barriossanchezkpuc.idaho.gov
/s/Preston N. Carter
Preston N. Carter
AMENDED APPLICATION PAGE 12 OF 12

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 1 to Amended Application
Rate Base

EXHIBIT 1
GEM STATE WATER COMPANY
EXHIBIT 1
Rate Base
Test Year End 9/30/2024
Exh.1 (A) Exh.1 (D)
(A) (B) (C)
Plant in Service Plant in Service
as of as of
9/30/2024 First Quarter 2025
Plant in Service Total
1 301 Organization 7,601 7,601
2 302 Franchises and Consents - - -
3 303 Land&Land Rights 14,545 - 14,545
4 304 Structures and Improvements 88,267 97,878 186,145
5 305 Collecting&Impounding Reservoirs 167,384 248,875 416,259
6 306 Lake,River&Other Intakes - - -
7 307 Wells 1,368,362 495,572 1,863,934
8 308 Infiltration Galleries&Tunnels - 613,770 613,770
9 309 Supply Mains 84,319 5,678 89,997
10 310 Power Generation Equipment 222,118 57,228 279,346
11 311 Power Pumping Equipment 445,162 - 445,162
12 320 Purification Systems 10,511 10,511
13 330 Distribution Reservoirs&Standpipes 7,195 - 7,195
14 331 Trans.&Distrib.Mains&Accessories 184,167 235,500 419,667
15 333 Services - - -
16 334 Meters and Meter Installations 306,676 342,006 648,682
17 335 Hydrants 4,405 - 4,405
18 336 Backflow Prevention Devices - -
19 339 Other Plant&Misc.Equipment 175,530 175,530
20 340 Office Furniture and Equipment 178,986 - 178,986
21 341 Transportation Equipment 105,912 50,000 155,912
22 342 Stores Equipment - - -
23 343 Tools,Shop and Garage Equipment 70,918 70,918
24 344 Laboratory Equipment - -
25 345 Power Operated Equipment 42,352 42,352
26 346 Communications Equipment 5,728 5,728
27 347 Miscellaneous Equipment 4,416 4,416
28 348 Other Tangible Property 4,851 - 4,851
29 Total Plant in Service 3,491,804 2,154,108 5,645,912
30
31 Less Accumulated Depreciation (1,883,531) (63,299) (1,946,830)
32 Net Plant in Service 1,608,272 3,699,081
33
34
35
36 Less Contributions in Ad of Construction
37 Gross Contributions(9/30/2024) 40,615
38 Less Accumulated Amortization(9/30/2024) (6,482)
39 Net Contributions in Aid of Construction 34,133 34,133
40
41 Net Plant in Service 1,574,139 3,664,948
42 Working Capital(1/8 of Operation and Maintenance Expense) 75,862
43 Deferred Taxes 58,410
44 Total Rate Base 3,799,220
45
Page 1 of 1

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 2 to Amended Application
Results of Operations (Income Statement)

EXHIBIT 2
GEM STATE WATER COMPANY
EXHIBIT 2
Income Statement
Test Year End 9/30/2024
Exh 2(A) Exh 2(B)
(A) (B) (C) (D) (E)
Test Labor Depreciation of Income
Year Adjustments Post Test Year Plant Tax Adjusted
Totals
Revenue
461 Metered Water Service $ 763,303 763,303
464 Other Water Sales 307 307
Total Revenue 763,610 763,610
Expenses
151.1 151.1 Fuel for small equipment $ 127 127
408.1 408.101PUC Fees 1,833 1,833
426 426 Uncategorized Expense 315 315
408.12 408.12 Payroll taxes 34,369 2,179 36,548
601.2 601.2 Labor-Salary 190,164 30,725 220,889
601.3 601.3 Labor-Hourly 209,947 209,947
601.4 601.4 Labor-Bonus 8,997 8,997
601 6010 Benefits 13,755 13,755
601.5 6015 Benefits_ 107,215 107,215
602.9 602.9 Labor Charge Out (173,462) (173,462)
Labor Capitalization (157,641) (157,641)
615 615 Purchased power 146,929 146,929
616 616 Fuel for power 581 581
620.3 620.3 Postage-freight 15,370 15,370
620.4 620.4 Advertising 75 75
620.5 620.5 Meals and Entertainment 864 864
636.2 636.2 Laboratory Fees 4,139 4,139
636.4 636.4 Vendor 33 33
636.5 636.5 Technology 37,126 37,126
636.6 636.6 Equipment Rental 16,282 16,282
636.7 636.7 Parts and materials 7,037 7,037
636.9 636.9 PPE 901 901
641.3 641.3 Repairs&Maintenance 14,925 14,925
647 647 Emergency Response 626 626
641 641 Rent or Lease of Buildings 558 558
641.1 641.1 Rents - -
641.4 641.4 Utilities 3,480 3,480
641.5 641.5 Phones/communications 8,763 8,763
641.6 641.6 Taxes-property 5,625 5,625
645 645 Lease Rent Expense 2,532 2,532
645.1 645.1 Lease Rent Expense-Interest 1,223 1,223
646 646 Lease Rent Expense-Depreciation 19,547 19,547
650.1 650.1 Mileage Reimbursement 3,493 3,493
650.2 650.2 Travel-non-meals 529 529
650.3 650.3 Travel-meals and entertainment 1,167 1,167
657 657 Insurance-general 36,935 36,935
666 666 Rate Case Expense - 5,000 5,000
675.2 675.2 Drinking Water Fees(IDEQ) 700 700
680 680 Income Tax Expense (7,689) (41,946) (49,635)
699.9 699.9 External Cost Charge Out* (127,836) (127,836)
Shared Services NWN 76,444 76,444
403 Depreciation Expense(Net)** 175,133 126,598 301,731
Total Expenses 786,073 908,629
Operating Income (22,464) (145,019)
*Expenses allocated to Gem State Infrastructure and Pelican Point
**Exhb 1(B)and 1(C)
Page 1 of 1

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 3 to Amended Application
Cost of Capital

EXHIBIT 3
GEM STATE WATER COMPANY
EXHIBIT 3
CAPITAL STRUCTURE AND OVERALL RATE OF RETURN
(A) (B) (C) (D)
Percent of Total
Line No. Description Amount Capital Cost Component
1 Long Term Debt to adjust Debt/Equity Ratio $1,709,649 45.00% 5.22% 2.35%
2 Common Equity $2,089,571 55.00% 10.20% 5.61%
3 Total $3,799,220 100.00% 7.96%
Page 1 of 1

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 4 to Amended Application
Revenue Requirement

EXHIBIT 4
GEM STATE WATER COMPANY
EXHIBIT 4 Revenue Requirement
Revenue Requirement
Test Year End 9/30/2024
1 Rate Base $ 3,799,220
2 Required Rate of Return 7.96%
3 Net Operating Income Requirement $ 302,380
4 Net Operating Income Realized $ (145,019)
5 Net Operating Income Deficiency $ 447,399
6 Net Operating Income Deficiency 447,399
7 Gross up Factor 1.345668
8 Total Incremental Revenue Requirement 602,050
9 Revenues at existing rates $ 763,610
10 Total Revenue Requirement $ 1,365,660
11 Percent Increase Required 78.8%
Gem State Water Company
Net to Gross Multiplier
Total Gross Revenues 1.000000
Less Regulatory Fees (percentage) 0.002529
Net Revenue 0.997471
State Income Tax Rate 5.695% 0.056806
Federal Income Tax Base 0.940665
Federal Income Tax Rate 21.000% 0.197540
Net Operating Revenue 0.743125
Net Income to Gross Revenue Multiplier 1.34567
Composite Fed and State Tax Rate 25.50%
Page 1 of 1

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 5 to Amended Application
Current and Proposed Rates

GEM STATE WATER COMPANY
EXHIBIT 5 Rate Design
Rate Design Current and Proposed Rates
Test Year End 9/30/2024
Current Rates Proposed Rates
Commodity Rate
Monthly Minimum Gallons Included in (per 1,000 Monthly Minimum Gallons Included in Commodity Rate
Water System: Meter Size Charge Minimum gallons) Charge Minimum (per 1,000 gallons)
Bar Circle"S" and Spirit Lake East 1-Inch 35.00 7,500 1.88 53.50 5,000 4.50
Bar Circle"S" and Spirit Lake East 1 1/2-Inch 70.00 15,000 1.88 107.00 10,000 4.50
Bar Circle"S" and Spirit Lake East 2-Inch 112.00 30,000 1.88 171.20 20,000 4.50
Diamond Bar Estates 1-Inch 41.00 7,500 2.45 53.50 5,000 4.50
Diamond Bar Estates 2-Inch 112.00 35,000 2.45 171.20 20,000 4.50
Lynnwood Water 1-Inch 35.00 15,000 2.45 53.50 5,000 4.50
Bitterroot and Rickel 1-Inch 35.00 10,000 2.45 53.50 5,000 4.50
Troy Hoffman 1-Inch 35.00 7,500 2.45 53.50 5,000 4.50
Happy Valley 1-Inch 35.00 15,000 1.45 53.50 5,000 4.50
Happy Valley 1 1/2-Inch 70.00 15,000 1.45 107.00 10,000 4.50
Happy Valley 2-Inch 112.00 30,000 1.45 171.20 20,000 4.50
Diamond Bar Estates Irrigation 1-Inch 35.00 7,500 2.26 53.50 5,000 4.50
Diamond Bar Estates Irrigation 1 1/2-Inch 70.00 20,000 2.26 107.00 10,000 4.50
Diamond Bar Estates Irrigation 2-Inch 112.00 32,000 2.26 171.20 20,000 4.50

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 6 to Amended Application
Bill Impacts

GEM STATE WATER COMPANY
EXHIBIT 6 Bill Impacts
Bill Impacts
Test Year End 9/30/2024
Customer Median Usage Current Bill at Proposed Bill at
Water System: Meter Size Count (Gallons) Median Usage Median Usage $ Increase %Increase
Bar Circle"S" and Spirit Lake East 1-Inch 570 7,034 35.00 62.65 27.65 79%
Bar Circle"S" and Spirit Lake East 1 1/2- Inch 5 15,000 70.00 129.50 59.50 85%
Bar Circle"S" and Spirit Lake East 2- Inch 9 30,000 112.00 216.20 104.20 93%
Diamond Bar Estates 1-Inch 57 7,034 41.00 62.65 21.65 53%
Lynnwood Water 1-Inch 25 7,034 35.00 62.65 27.65 79%
Bitterroot and Rickel 1-Inch 171 7,034 35.00 62.65 27.65 79%
Troy Hoffman 1-Inch 147 7,034 35.00 62.65 27.65 79%
Happy Valley 1-Inch 23 7,034 41.00 62.65 21.65 53%
Happy Valley 2- Inch 1 - 112.00 171.20 59.20 53%
Diamond Bar Estates Irrigation 1 1/2- Inch 11 36,400 107.06 225.80 118.74 111%
Diamond Bar Estates Irrigation 2- Inch 7 20,050 112.00 171.43 59.43 53%

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 7 to Amended Application
Customer Notification and Press Release

GEM STATE WATER COMPANY
EXHIBIT 7
CUSTOMER NOTICE AND PRESS RELEASE
NOTICE TO GEM STATE WATER COMPANY CUSTOMERS
On February 28, 2025, Gem State Water Company filed an amended application with the Idaho
Public Utilities Commission (IPUC)for a proposed general rate increase to become effective on or
after April 1, 2025.The filing is a proposal subject to public review and a Commission decision before
it can take effect.
Gem State Water Company seeks approval to increase rates to recover the current cost of operating and
maintaining they water systems, which have escalated in recent years, prudently incurred system
improvements, and recent investments to replace aging infrastructure required to provide water service
to customers.
If the proposed rate increases are approved,the table below shows the current and proposed typical
monthly bill for customers with median usage of 7,000 gallons.
System Current Proposed $ Increase %Change
Median Bill Median Bill
Bar Circle "S" and
Spirit Lake East $35.00 $62.65 $27.65 79%
Diamond Bar Estates 41.00 62.65 21.65 53%
Lynnwood Water 35.00 62.65 27.65 79%
Bitterroot and Rickel 35.00 62.65 27.65 79%
Troy Hoffman 35.00 62.65 27.65 79%
Happy Valley 41.00 62.65 21.65 53%
If approved,the proposed increase would increase the Company's total annual revenues by$602,050,or
78.8%. A copy of the application is available for review at Gem State Water Company's office located at
250 Northwest Blvd. Suite 203, Coeur D'Alene, Idaho,83814. Copies of the application are on file at
Idaho Public Utilities offices at 11311 W. Chinden Blvd., Ste. 201-A, Boise, Idaho 83714.The application is
also available for review on the Commission's website at www.puc.idaho.gov. Please send any comments
or question to either Gem State Water Company or the Idaho Public Utilities Commission:

Idaho Public Utilities Commission Gem State Water Company
PO Box 83720 PO Box 3388
Boise, ID 83720-0074 Coeur D'Alene, ID 83816
[phone] [phone]
Comments may be submitted to the Idaho Public Utilities Commission via email by going to the following
website: https:HPuc.idaho.gov/Form/CaseComment. Please refer to Case No. GSW-W-24-01 in all
correspondence. Customers may also subscribe to the Commission's RSS feed for periodic updates via
email.

For Immediate Release
Media Contact:
Leslie Abrams-Rayner at [phone] or [e-mail]
Gem State Water Company Files Amended Application in General Rate Case
Coeur D'Alene, ID--On February 28, 2025, Gem State Water Company filed an amended application
with the Idaho Public Utilities Commission (IPUC)for a proposed general rate increase to become
effective on or after April 1, 2025.The filing is a proposal subject to public review and a Commission
decision before it can take effect.
Gem State Water Company seeks approval to increase rates to recover the current cost of operating
and maintaining they water systems, which have escalated in recent years, prudently incurred system
improvements, and recent investments to replace aging infrastructure required to provide water service
to customers.
If approved the proposed increase would increase the Company's total annual revenues by$602,050, or
78.8%. The table below shows the current and proposed typical monthly bill and proposed increase for
customers with median usage of 7,000 gallons.
System Current Proposed $ Increase %Change
Median Bill Median Bill
Bar Circle "S" and
Spirit Lake East $35.00 $62.65 $27.65 79%
Diamond Bar Estates 41.00 62.65 21.65 53%
Lynnwood Water 35.00 62.65 27.65 79%
Bitterroot and Rickel 35.00 62.65 27.65 79%
Troy Hoffman 35.00 62.65 27.65 79%
Happy Valley 41.00 62.65 21.65 53%
A copy of the application is available for review at Gem State Water Company's office located at 250
Northwest Blvd. Suite 203, Coeur D'Alene, Idaho, 83814. Copies of the application are on file at Idaho
Public Utilities offices at 11311 W. Chinden Blvd., Ste. 201-A, Boise, Idaho 83714.The application is also
available for review on the Commission's website at www.puc.idaho.gov. Please send any comments or
question to either Gem State Water Company or the Idaho Public Utilities Commission:
Idaho Public Utilities Commission Gem State Water Company
PO Box 83720 PO Box 3388
Boise, ID 83720-0074 Coeur D'Alene, ID 83816
[phone] [phone]

Comments may be submitted to the Idaho Public Utilities Commission via email by going to the following
website: https://Puc.idaho.gov/Form/CaseComment Please refer to Case No. GSW-W-24-01 in all
correspondence. Customers may also subscribe to the Commission's RSS feed for periodic updates via
email.

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 8 to Amended Application
Proposed Tariff (Redlined)

Gem State Water Company
Sheet No. 1
Replaces All Previous Sheets
Schedule No. 1
Recurring Charges far GElml SJtat2 \A/-.ter ■ eC,• paIny ee a 6 Y Cr.iri+ 1 ^+Ve C-.et \A/-2+er
rerr;Pa Ry and OaF GirC� "S" \A
— Nater, II R nT/��'ReStC�e7wT�eCr1e•
.T.
METERED CUSTOMERS
Minimum Customer Charge
Meter Size Monthly Min Charge Volume Included —Gallons
1-Inch $35.0053.50- ;�005,000 (10 0T��
1 %-Inch $70.00107.00 35,080,10,000 (20.05-GCF)
2-Inch $112.00171.20 30,000,20,000 (40.10
Q'.1F4
3 Inch $321.00 30,000
4 Inch $535.00 40,000
6 Inch $1,070.00 50,000
Commodity Charge (gallons): $2-.5-2-4.50
The Commodity Charge for each addition 1,000 gallons over the Min Volume Included (7,500
gallons for 1-Inch Meter)
Commodity Charge-EEC ': $1.99
The Commodity Charge for each additiaR 1.0 CCP ever 10.0-2 CNUP fA_r c--61sterners with usage
measure bie feet
(CCP - 100 GubiG feet; 1 CCP - :748ga'„Rs)
Contract Conditions:
Meter readings will be done at the end of each month, except when conditions make meters
inaccessible. In the event the Company cannot read a customer's meter for a billing period, the
customer will only be billed the minimum monthly charge as set forth above. The Company
aggregates the monthly allowance (e.g., -7�,5005,000 gallons / 10.92 GGPfor 1-Inch Meter) for
each month that no meter reading is taken and bills for all usage exceeding the total aggregate
allowances on the next bill issued after the meter reading is taken.
Issued April 6,December xx, 2024 Issued by Gem State Water Company
Effective ""ar .4Month xx, 2025 Leslie Abrams-Rayner, General Manager

Gem State Water Company
Sheet No. 1
Replaces All Previous Sheets
Example: If the customer has used more than the monthly allowance (7-,-_1�885,000 gallons
10 Q2 GGF) over a six{month winter period when no meter can be read, he or she will be
billed for usage exceeding the aggregate monthly allowance (45,09BO,000 gallonsGF 69.12
C-C-F) on the first bill issued after a meter reading is taken.
Issued ^pril 6,December xx, 2024 Issued by Gem State Water Company
Effective ""a• .4Month xx, 2025 Leslie Abrams-Rayner, General Manager
X-vl

Gem State Water Company
Sheet AIn 7
Qnnlarnc All Previous Chants
C�hnrl��ln I�In '�
v �t
or Gen•. Ct•9tA \A/2ter Cwmr»rw (I enaw Iliamand R2r Cct�tec
z.l r ) G uct.,n e-rc.
nnrrrorn CUSTOMERS
MiA*P:1. R:4 C.-#AP-, r Chi
M ete� �+ n +� �., n ^� r Ve;---I:A eIAc�ed Ga i„ens
1-IAcr-i gallons
galleRs)
I
aggregates the MORthly al'GWaRee (i.e., 7,590 gallons) for each MORth that no meter readiRg is
taken and bills for all usage exceeding the tatal aggregate al'E)WaRces on the Rext bill ssued
customer will eRly be boiled the MiRiFnWn RIE)Rthly charge -;;--; --;P-t feeirth above. The CE)RiPaRy
(6) MORth WiRter period wheR RE) meter GaR be read, he or she will be billed feeir usag�&
000 ga"ORS) on the first bell issued after a
,te Feading s takeR.
Issued AprilDecember xx, 2024 Issued by Gem State Water Company
Effective MarGh 1,2023Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No-. 3
GenlaGes All Previous Sheets
C�hedule Ili, Z
v
far Gew\ Q;ate IA/;;ter �•ew\r\ar\v /I en•�G\i 1\mnu.eei•) \A/•�ter�
C---ctr\rv\e s
nACTCDCI'1 �'I ICT/InACDC
nnir*r,- r n,­#AP:1n,- nt,� .n
Mptpr S✓F�2 Monthly nn Y Charge
�(elblr'�rr2-WC—Ad-a2��;411A ';
1 nnn
2.4_5
galleRs)
Contract rn��'
inaccessible. 1R the eveRt the cempaRy cannot read a eustome-Ir'S meteir for a billing peFied, the
customer will eRly be billed the MiRiMHM menthly charge as seet fA-.Pt-.h above. The CeFnpaRy
aggregates the monthly allowance (i.e., 15,000 galleRs) for each menth that RE) MeteF Feading
takeR and bills usage exeeeding the tatal aggregate allowaRees on the next bill Ssued
(6) Rienth winter period wheR RE) meter can be Meter readings will be dene at the P-Rd A-f P--;;c--h MORth, exeept when candliti.o.ps; FneteFs
he or she will be bia"Ped feeir usaag-e-
n+n adi as taken.
Issued AprilDecember xx, 2024 Issued by Gem State Water Company
Effective MarGh 1,2023Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Chant AIn A
GnnlaGes All Previous Sheets
Srhpd-de No. A
Re ''Framer C Y� C for Gpm S }P ,Al2tpr ri+rv�r�-�r��i �1 ee•r���i Ritterroat \A/2ter
I�cELIT'1"1'1'1'�T. �7 J"I�TQC'.i. -to C'C V'V---. CCga Gy g mt-t-.. --- w w a 7�Pr
Inc ;and Die•Lel Ulgter Company Inc..)) Gustemme -s.;
METPPQ CA ICTQMPRC
nnir i C. 4ARmPr Cher
Meter Size n GRthl,, nCCniv, rh-,r �I[,le1I.-mP 'Tph-dPPC,;411AA,;
1-inch C�7 on 217,�vv
The CA-Mmedity Charge for each addition
1 ,/9 n 000ga ke4+
Contract r„r„di+i r -
Meter
customer well only be billed the rnwRORIHM MORthly charge Set fe-Irth above. The CompaRy
aggregates the monthly allewaRee (i.e., 10,000 ga"ORS) for each ME)Rth that RE) meter readiRg
takeR and bills fA-.r exceeding the tatal aggregate allewaRGes OR the Rext bill ssUed
after+h., Fneter r a diRg is take
(6) rnemh wi Rter perie d ;.,help Pee he Fead he er cho .,ill he hillorJ far --c'1 TC
motor r adiRg is take ,
Issued AprilDecember xx, 2024 Issued by Gem State Water Company
Effective MarGh 1,2023Month xx, 2025 Leslie Abrams, General Manager
�A 'ev xc-4

Gem Y1' State Water Company
Sheet
�i� 5
GnnlaGes All Previous Sheets
5,r_hP l,ale No. C
rFaRg �'h•�rere for re �'nrv�r�^+r+�i �1 ee•r�n�i Trn�i I.Jnffrs•�-�i \A/- ter
f �6{IT 5 vr-v�1 Y}-SJ a 2 �tr e��o m peer y Neva eve
(nrPnrateGR IRG ) QW-40-merr•
METERED CUSTOMERS
nniA m C. 4AR4 P rCh�r.n
Meter Size n/IGn+hl„ nnin !'hgr V6,I-'drm-re-IIn lcradcdGal„e.ps
1-inch $35 on
C mm di+„ Charge:
gal
Contract GG�n .
Meter readiRgS Will be dene at the P-Rd of MORth, except wheR GE)RditieRS Make MeteFS
customer will only be billed the MiRiMUM MORthly charge as seet fearth above. The CernpaRy
aggregates the monthly allewaRee (i.e., 7,500 ga"ORS) for each month that RE) Meter FeadiRg is
takeR and bills fA-.r exceeding the tatal aggregate allewaRGeS OR the Rext bill SSUed
after th., meter r adiRg is taken
(6) month wiRter peried ,when nn he read he er cho will he Mlled fer c�rto
motor Fe-,ding is +-,Lon
Issued APFH 6,December xx,2024 Issued by Gem State Water Company
Effective MaFGh 1,2023Month xx,2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet Ne—. 6
GnnlaGes All Previous Sheets
5,nher --1e No. 6
rFaRg C for r Company �1 ee•r�n�i LJ-�r�r��i\/-�Ile�i \A/meter
�c�6{Irrrrr�-e�la� 25 vrvEtil SJ a 2 �tr e��ompany (rvgee e -Alat-a�
System !Re) Custa err•
AACTCRPQ ('I ICT/IMCQC
Mipmm--m /'—4Arn r !'h ,r,
Meter Size MG +hl., nAjr rh-,r V. Included - Gallen-.;
1-inch c 3 5vn ��vv
,
1 14-1r�C--i Can nn �c no
,
?-Inch
CemR;edi+„ Charge:
The Commodity Charge for each addition 1,000 ga"ORS ever the Min VE)IuRie 'Reluded (15,000
Contract Can4 4e44-rcusterner well only be billed the MiRiMUM menthly charge as seet-feeirtlh above. The CempaRy
Re meter FeadiRg is taken -;;Pd- bills; fer all usage exeeeding the tetal aggregate al'GwaRGeS eR
+ho Ataxt hall PH -,f+or+ho motor r a diRg is+-,Lor,
PR G r th , 0 r,+or r,e r 0.,.d ,.,hor, •,AG M.o+or r, -he read, he er she ,.ill -he billed f.,r
motor r ar iRg is take ,
Issued APFH 6,December xx,2024 Issued by Gem State Water Company
Effective MaFGh 1,2023Month xx,2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 7
Replaces All Previous Sheets
Schedule No. -72
Non-Recurring Charges for Gem State Ufatp.. r„s+„w,o..&.
1. Hook up Fee (New Service) - $5,500 per each new customer hook up.
2. New Customer Connection Charge —When the installation of a new service line requires
the Company to bore a line under a road, all additional costs will be charged to the
customer on a time and materials basis. The new customer may, at their option, hire a
Gem State Water-approved independent contractor to perform the road bore and
connection. The Company will require such contractor to show proof of bonding,
licensing, and insurance and at least five (5) years of experience at hot tapping water
lines. Gem State Water Master will inspect and approve all work being performed to
ensure compliance with the Company's installation requirements.
3. Late Payment Charge —One (1%) percent monthly applicable to the unpaid balance
owning at the time of the next billing statement.
4. Reconnection Fees for accounts closed thirty (30) days or less
Requested during normal office hours - $16.00
Requested during other than normal office hours - $32.00
5. Reconnection Fees for accounts closed longer than thirty (30) days
Requested during normal office hours - $52.00
Requested during other than normal office hours - $65.00
Return Check fee for each customer check returned to the Company for non-sufficient
funds - $20.00
7. Account change/closing fee - $20.00
8. Refundable meter and backflow device key deposit - $2,500
Issued ^.1Y"np , December xx,2024 Issued by Gem State Water Company
Effective ""aF24Month xx,2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 7
Replaces All Previous Sheets
6-.9.Annual fee for removal, storage, and reinstallation of irrigation meters - $50.00
Normal office hours are defined as 8:00 a.m. to 5:00 p.m. Monday through Friday except for
Legal Holidays recognized by the Idaho State Government Offices
Normal due date for all bills shall be fifteen (15) days after the billing date.
Issued ^�1Y"np , December xx,2024 Issued by Gem State Water Company
Effective ""aF .Z3Month xx,2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 8
Replaces All Previous Sheets
Schedule No. 93
Commercial Fire Protection Service { Qe St�te WateF (LegaGy 9a.;c S"
Applicable for commercial customers with private fire protection upon the customer's
premises.
For each fire hydrant $17.37 Per Month
For each separate building sprinkler connection $88.02 Per Month
Billing for each service will be charged in advance of the beginning of each month.
Issued ^.1Y"np , December xx,2024 Issued by Gem State Water Company
Effective ""aF24Month xx,2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 94
Replaces All Previous Sheets
Schedule No. -94
Irrigation Service far Qe St-ate `"'a+^e.r ramp ,„., �� ^„ n;- ^„d R^.r Cf+ +Af
METERED CUSTOMERS
Minimum Customer Charge
Meter Size Monthly Min Charge Volume Included - Gallons
1-Inch $35.0053.50 7,5005,000
1 %-Inch $70.00107.00 2-010,000
2-Inch $112.09171.20 32-20,000
Commodity Charge (gallons): $2-.2-E4.50
The Commodity Charge for each addition 1,000 gallons over the Min Volume Included (7,500
gallons for 1-Inch Meter)
Contract Conditions:
Meter readings will be done at the end of each month, except when conditions make meters
inaccessible. In the event the Company cannot read a customer's meter for a billing period, the
customer will only be billed the minimum monthly charge as set forth above. The Company
aggregates the monthly allowance (e.g., 7,500 gallons for 1-Inch Meter)for each month that no
meter reading is taken and bills for all usage exceeding the total aggregate allowances on the
next bill issued after the meter reading is taken.
Example: If the customer has used more than the monthly allowance (7,500 gallons) over a six
(6) month winter period when no meter can be read, he or she will be billed for usage
exceeding the aggregate monthly allowance (45,000 gallons) on the first bill issued after a
meter reading is taken.
Issued APFH 6, December xx, 2024 Issued by Gem State Water Company
Effective ""aFz3Month xx, 2025 Leslie Abrams, General Manager
7

Gem State Water Company
Sheet No. 4-05
Replaces All Previous Sheets
GENERAL RULES & REGULATIONS
FOR SMALL WATER UTILITIES
1. GENERAL
1.1 The Customer, in receiving water service, and the Company, in
providing water service, shall both agree to abide by these rules and
regulations.
1.2 In the event that there is a conflict between these rules and
regulations and the Utility Customer Relations Rules (UCRR) and the
Utility Customer Information Rules (UCIR), the Rules and Regulations
of the Idaho Public Utilities Commission (Commission) shall take
precedence unless an exception has been granted.
1.3 All recurring and non-recurring charges shall be approved in advance
by the Commission.
2. DEFINITIONS
2.1 Applicant - a potential customer (person, business or government
agency) applying for service to the Company and subject to the
Commission's rules and regulations.
2.2 Billing Period - the period of time between bills from the Company for
normal services rendered.
2.3 Commission - Idaho Public Utilities Commission.
2.4 Commodity Charge - a recurring charge based only on the quantity of
water used.
2.5 Company - the water company.
2.6 Connection or Hook-Up Fee - a non-recurring charge paid by a
Customer requesting service for partial or full recovery of the
Company's cost of providing a new service connection.
2.7 Contribution in Aid of Construction - a non-recurring charge paid by a
Customer or developer to help defray the cost of system expansion.
Issued ePY"rcprrr6, December xx, 2024 Issued by Gem State Water Company
Effective ""aFz3Month xx, 2025 Leslie Abrams, General Manager
7

Gem State Water Company
Sheet No. 446
Replaces All Previous Sheets
2.8 Customer - a person, business or government agency responsible for
paying bills and complying with the rules and regulations of the
company.
2.9 Customer Charge - a recurring fixed charge to recover a portion of the
cost of meter reading and billing.
2.10 Fixed or Flat Rate - a recurring charge of a fixed amount, usually in an
unmetered system.
2.11 Franchise Tax - the tax imposed on a Company by a governmental
entity for the privilege of doing business within its boundaries.
2.12 Late Payment Charge - the non-recurring charge levied against any
delinquent balance.
2.13 Minimum Charge - the minimum recurring charge for a billing period
that may or may not include a specified quantity of water.
2.14 Non-recurring Charges - the charges that are not assessed each billing
period.
2.15 Premises - the Customer's property including out buildings which are
normally located on one lot or parcel of ground.
2.16 Rate Schedule - the schedules of all recurring and non-recurring
charges of the Company.
2.17 Reconnection Charge - the charge paid by a Customer to the Company
to restore service after disconnection.
2.18 Recurring Charges - the charges that are assessed each billing period.
2.19 Tariff - the rate schedules and the rules and regulations which govern
the Company's service.
2.20 Utility Customer Information Rules (UCIR) - Information to Customers
of Gas, Electric, and Water Public Utilities - IDAPA 31.21.02.000 et
seq.
2.21 Utility Customer Relations Rules (UCRR) - Customer Relations Rules for
Gas, Electric, and Water Public Utilities Regulated by the Idaho Public
Utilities Commission (The Utility Customer Relations Rules) - IDAPA
31.21.01.000 et seq.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., .4Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 4-27
Replaces All Previous Sheets
3. SERVICE FOR NEW CUSTOMERS
3.1 The Company shall furnish service to applicants within its certificated
service area in accordance with rates and the rules and regulations
approved by the Commission.
3.2 Applicants for water service may be required to sign a standard form
of service application.
3.3 The Company shall not be obligated to provide service at a service
location until any required deposit has been received by the Company
in accordance with the UCRR.
3.4 Special contracts may be required where large investments in special
facilities are necessary to provide the requested service. The
Company may require contribution toward such investment and
establish such minimum charges as are deemed necessary. All such
contracts shall be subject to the approval of the Commission.
3.5 The Company reserves the right to place limitations on the amount
and character of water service it will supply and to refuse service if, in
its opinion:
a. the Company is required to refuse or limit service by regulatory
authorities having jurisdiction over the Company;
b. the requested service installation is of larger size than is
necessary to properly serve the premises;
C. the permanency of the building, structure, or institution
requesting to be served is such that the Company's investment
in such service is jeopardized;
d. the depth of the applicant's service line is less than the
minimum depth required for frost protection;
e. the applicants' proposed service, main or other appurtenance
does not conform to good engineering design or meet the
standard specifications of the Company; or
f. if the applicant refuses to agree to abide by the rules and
regulations of the Company.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., 24Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. U
Replaces All Previous Sheets
g. If the Company denies service to an applicant for any reason, it shall
immediately provide the applicant with a written explanation of its decision in
accordance with the UCRR.
4. DEPOSITS
4.1 Rules and Regulations regarding deposits can be found in the UCRR.
Issued APFH 6, December xx, 2024 Issued by Gem State Water Company
Effective ""aF24Month xx, 2025 Leslie Abrams, General Manager
�2%yf7L

Gem State Water Company
Sheet No. 449
Replaces All Previous Sheets
5. RATES
5.1 Rates charged for water service and supply shall be those published in
the Company's tariff and approved by the Commission.
6. BILLING AND PAYMENT
6.1 All Customers shall be billed on a regular basis as identified on the
applicable rate schedule.
6.2 If the system is metered, the Company shall try to read the meters
prior to each billing unless specified differently on the applicable rate
schedule. If the Company's meter reader is unable to gain access to
the premises to read the meter, or in the event the meter fails to
register, the Company will estimate the Customer's water consumption
for the current billing period based on known consumption for a prior
similar period or average of several periods. Subsequent readings will
automatically adjust for differences between estimated and actual.
Bills based on estimated consumption shall be clearly marked as
"estimated".
6.3 All bills shall clearly indicate the balance due, and may be due and
payable no less than 15 days after the date rendered. All bills not paid
by due date may be considered delinquent and service may be
disconnected subject to the provisions of the UCRR.
6.4 A Late Payment Charge may be levied against any delinquent account.
All payments received by the next billing date shall be applied to the
Customer's account prior to calculating the Late Payment Charge.
6.5 The minimum bill or customer charge shall apply when service is
provided for less than one month.
6.6 Owners of premises with one or more condominiums, buildings, stores,
apartments or any other divisions of like or similar character, all of
which are served from one (1) service connection are responsible for
the entire water charges. If the owner desires to cease being
responsible for water bills for such places and desires that the
occupant of each division will be responsible for her or her respective
bill, such transfer of responsibility will not be accepted or recognized
by the Company until the plumbing arrangements of the building or
premises are so changed by the owner or his or her agent as to permit
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., .4Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 4310
Replaces All Previous Sheets
the Company, to its satisfaction, to serve each division or occupant
separately from the other occupants in the same building.
6.7 Accounts shall be continued and water bills rendered regularly until the
Company has been duly notified to discontinue service.
7. METERING (If Applicable)
7.1 Meters will be installed by the Company near the Customer's property
line or at any other reasonable location on the Customer's premises
that is mutually agreed upon.
7.2 The Company's representative shall be given access to the Customer's
premises at all reasonable hours for the purpose of obtaining meter
readings. In the event of recurring inaccessibility the Company may,
at its option and after notifying the customer, relocate its metering
equipment at the Customer's expense.
7.3 The Company shall be responsible for the maintenance of its metering
equipment. Meters are considered to be sufficiently accurate if tests
indicate that meter accuracy is within + 2 percent. When for any
reason a meter fails to register within these limits of accuracy, the
Customer's use of water shall be estimated on the basis of available
data and charges shall be adjusted accordingly. Corrected bills shall
then be sent out to the customer and additional payment or refund
arrangements shall be made in accordance with the UCRR.
7.4 The Company reserves the right to test and/or replace any meter.
Upon deposit of a "Meter Testing Fee" by a Customer, the Company
will test the Customer's meter. If the test indicates that the meter
over-registers by more than 2 percent, it shall be replaced with an
accurate meter at no cost to the Customer and the "Meter Testing Fee"
shall be refunded and water bills shall be adjusted in accordance with
the UCRR. Meter Testing Fees shall require prior approval by the
Commission.
7.5 At the Company's discretion, un-metered Customers may be converted
to metered service if such transition occurs in a planned, systematic
manner without unreasonable discriminations and if the Company has
an approved metered rate.
7.6 The Company will have the right to set meters or other devices
without notice to the Customer for the detection and prevention of
fraud.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., .4Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 4611
Replaces All Previous Sheets
7.7 In any building where the meter is to be installed in the basement, the
incoming water pipe must enter the basement at least sixteen (16)
inches from the riser in order that a meter can be set in a horizontal
position in the basement. All pipes to the different parts of the
building or grounds must lead from the riser at least one (1) foot
above the elbow.
8. CUSTOMER PLUMBING AND APPLIANCES
8.1 All plumbing, piping, fixtures and appliances on the Customer's side of
the service connection will be installed and maintained under the
responsibility and at the expense of the Customer or owner of the
premises.
8.2 The plumbing, piping, fixtures and appliances shall be maintained in
conformity with all municipal, state and federal requirements. The
nature and condition of this plumbing, piping and equipment will be
such as not to endanger life or property, interfere with service to other
Customers or permit those with metered services to divert system
water without meter registration.
8.3 A stop-and-waste valve will be installed on the Customer's plumbing in
a place always accessible and so located as to permit shutting off the
water for the entire premises with the least possible delay.
8.4 All persons having boilers, water tanks or other equipment supplied by
direct pressure from the Company's mains should install a pressure
relief valve, or other device to serve the same purpose, so as to
prevent excess pressure from forcing hot water and/or steam back
into the water meter and mains of the Company. All damage to the
Company's property resulting from the failure to properly equip
plumbing with a relief valve will be billed to the Customer.
8.5 The Company is not obligated to perform any service whatever in
locating leaks or other trouble with the customer's piping.
8.6 When the premises served by the Company are also served in any
manner from another water supply of any kind, an approved backflow
prevention device shall be installed at the service connection. Water
service for either stand-by or other purposes will not be furnished until
piping and connections are inspected and approved by a
representative of the Company.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., .4Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 4-7
Replaces All Previous Sheets
8.7 Property owners will not be allowed to connect the water service of
different properties together.
8.8 All of the Customer's service pipes and fixtures must be kept in repair
and protected from freezing at his or her expense. When there are
leaking or defective pipes or fixtures, the water may be turned off at
the option of the Company until the proper repairs are made.
9. INSTALLATION OF SERVICE CONNECTIONS
9.1 The service connection is the property of the Company and as such,
the Company is responsible for its installation and maintenance. It
consists of piping, curbstop and valve or meter box and a meter, if the
system is metered. The service connection transmits water from the
Company's water main to a valve or meter box generally located near
the Customer's property line. All piping, valves or appliances beyond
this point shall be the property and responsibility of the Customer.
9.2 The Company reserves the right to designate the size and location of
the service line, curbstop, meter (if applicable) and meter or valve box
and the amount of space which must be left unobstructed for the
installation and future maintenance and operation thereof.
9.3 Where a service connection is desired for premises on which there is
no permanent structure, the Company will install a service connection
to said premises only upon payment by the applicant of the estimated
cost of said service connection. If within a period of five (5) years
from the installation of said service connection a permanent structure
is erected on the premises, the Company will refund, with interest, the
difference between any approved new Customer charges in effect at
the time of connection, and the applicant's advance.
9.4 The extra costs of any out-of-the-ordinary circumstances requiring
additional equipment or special construction techniques involved in the
installation of a service connection will be agreed to in advance by the
Customer and the Company.
10. REPLACEMENT OR ENLARGEMENT OF SERVICE CONNECTION
10.1 Unless otherwise provided herein, the Company shall replace or
enlarge service connections at its own expense as follows:
Issued April 6,December xx, 2024 Issued by Gem State Water Company
Effective MarGh 1,2023Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. U
Replaces All Previous Sheets
a. whenever it is necessary to change the location of any service
connection due to relocation or abandonment of the Company's
mains; and,
b. for commercial or industrial services where the type or volume
of use has changed and the enlargement will result in sufficient
increase in annual revenue to justify the enlargement.
10.2 The relocation, enlargement or reduction of service connections for the
convenience of the Customer will be at the expense of the Customer.
Prior to such relocation, enlargement or reduction, the Customer will
deposit the estimated cost thereof with the Company. Within fifteen
(15) days, a refund will be made to the Customer in the amount by
which the estimated cost exceeds the actual cost. The amount by
which the actual cost exceeds the estimated cost will be due and
payable within fifteen (15) days after billing for such deficiency.
10.3 Enlargement of any service connection will be made only after such
time as the Customer's plumbing inside his or her premises have been
enlarged sufficiently to accommodate the additional capacity.
11. DISCONNECTION AND RECONNECTION OF SERVICE
11.1 When a Customer desires to discontinue service he shall give notice to
the Company at least two (2) days in advance and be responsible for
all water consumed for the two (2) days after the date of such notice.
11.2 The Company shall discontinue a Customer's service on an involuntary
basis only in accordance with UCRR.
11.3 When it becomes necessary for the Company to involuntarily
discontinue water service to a Customer, service shall be reconnected
only after all bills for service then due have been paid or satisfactory
payment arrangements have been made.
11.4 A reconnection fee may be charged each time a Customer is
disconnected, either voluntarily or involuntarily, and reconnected at
the same premises. The reconnection fee will be paid before service is
restored. Reconnection fees shall not be charged for any situation or
circumstance in which the Customer's water supply is disconnected by
the Company for its convenience.
11.5 The Company reserves the right at any time, upon notice, to shut off
the water for maintenance or expansion and, in emergencies, may do
Issued April 6,December xx, 2024 Issued by Gem State Water Company
Effective MarGh 1,2023Month xx, 2025 Leslie Abrams, General Manager
zz; xc-1

Gem State Water Company
Sheet No. 4-914
Replaces All Previous Sheets
so without notice. The Company shall at all times use reasonable
diligence and care to prevent interruption of said water service.
11.6 Except in the case of an emergency, no one, except an authorized
Company representative, shall turn on or turn off the water on the
Company's side of the service connection.
12. EXTENSION OF WATER MAINS
12.1 The extension of system water mains for the purpose of providing new
service shall be handled in accordance with the "Uniform Main
Extension Rules for Small Water Companies" which is attached to
these Rules and Regulations as an Appendix.
13. MISCELLANEOUS
13.1 No customer shall permit any person from another premises to take
water from his or her water service or tap for more than (1) week
without the written permission and consent of the Company.
13.2 No person acting either on his or her own behalf or an agent of any
person, firm, corporation or municipality not authorized by the
Company shall take any water from any fire hydrant on the Company's
system except in the case of an emergency.
13.3 No person shall place upon or about any hydrant, gate, box, meter,
meter box or other property of the Company any building material or
other substance so as to prevent free access at all times to the same.
13.4 Service will be maintained to domestic Customers on a preferential
basis. Delivery of water under all schedules may be restricted,
interrupted or curtailed at the discretion of the Company in case of
shortage or threatened shortage of water.
13.5 No rate contract or application is assignable from one user to another,
except upon agreement of all parties concerned.
13.6 The Company representative shall be given access to the premises of
the Customer at all reasonable hours for obtaining meter readings, for
turning on or shutting off the flow of water, for inspecting, removing,
repairing or protecting from abuse or fraud any of the property of the
Company installed on the premises. Access shall be granted at all
times for emergency purposes.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""ar,., .4Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 2015
Replaces All Previous Sheets
13.7 No one shall tamper or interfere with the Company's equipment or
property, nor shall repairs, connections or replacements be made
without the Company authorization.
13.8 Whenever an applicant desires service of a character for which there is
no available service classification, a contract may be executed in lieu
of a tariff. Any such contract shall be subject to the approval of the
Idaho Public Utilities Commission.
13.9 Copies of the Company's rates and summary of rules and regulations
shall be available at the Company's office and provided to customers
upon commencement of service, and annually thereafter in accordance
with the UCRR and the UCIR.
Issued ePY"rcprrr6, December xx, 2024 Issued by Gem State Water Company
Effective ""aF .4Month xx, 2025 Leslie Abrams, General Manager
7

Gem State Water Company
Sheet No. 2416
Replaces All Previous Sheets
14. Special Provisions or Amendments
14.1 It shall be the responsibility of the Customer to keep the area within
three (3) feet of a fire hydrant clear from snow, trees, brush, weeds,
growth, fences, or any other obstructions if a fire hydrant is located
upon or adjacent to the customer's premises.
Issued APFH 6, December xx, 2024 Issued by Gem State Water Company
Effective ""aFz3Month xx, 2025 Leslie Abrams, General Manager
7

Gem State Water Company
Sheet No. 2-217
Replaces All Previous Sheets
UNIFORM MAIN EXTENSION RULE FOR WATER UTILITIES
Based on Order No. 7830 (Case No. U-1500-22)
A. GENERAL PROVISIONS AND DEFINITIONS
1. Applicability
a. All extensions of distribution mains from the utility's existing distribution system,
to serve new customers, except for those specifically excluded below shall be
made under the provisions of this Rule unless specific authority is first obtained
from the Commission to deviate therefrom. A main extension contract shall be
executed by the utility and the applicant or applicants for the main extension
before the utility commences construction work on said extension or, if
constructed by applicant or applicants, before the facilities comprising the main
extension are transferred to the utility.
b. Extensions solely for fire hydrant, private fire protection, resale, temporary,
standby, or supplemental service shall not be made under this Rule.
c. The utility may, but will not be required to, make extensions under this Rule in
easements or rights-of-way where final grades have not been established, or
where street grades have not been brought to those established by public
authority. If extensions are made when grades have not been established and
there is a reasonable probability that the existing grade will be changed, the
utility shall require that the applicant or applicants for the main extension
deposit, at the time of execution of the main extension agreement, the estimated
net cost of relocating, raising, or lowering facilities upon establishment of final
grades. Adjustment of any difference between the amount so deposited and the
actual cost of relocating, raising, lowering facilities shall be made within ten (10)
days after the utility has ascertained such actual cost. The net deposit
representing actual cost is not subject to refund. The entire deposit related to the
proposed relocation, raising or lowering shall be refunded when such
displacements are determined by proper authority to be not required.
2. Definitions
a. Bona- Fide Customer, for the purposes of this Rule, shall be a customer
(excluding any customer formerly served at the same location) who has given
satisfactory evidence that service will be reasonably permanent to the property
which has been improved with a building of permanent nature and to which
service has commenced. The provision of service to a real estate developer or
builder during the construction or development period shall not establish him as a
bona fide customer.
b. Real Estate Developer or Builder, for purposes of this Rule, shall include any
individual, association of individuals, partnership, or corporation that divides a
parcel of land into two (2) or more portions.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-v x c-4

Gem State Water Company
Sheet No. 2318
Replaces All Previous Sheets
c. Adjusted Construction Cost, for the purposes of this Rule, shall be reasonable and
shall not exceed the costs recorded in conformity with generally accepted water
utility accounting and sound engineering practices, and as specifically defined in
the, Uniform System of Accounts for Water Utilities prescribed by the
Commission, of installing facilities, of adequate capacity for the service
requested. If the utility at its option should install facilities with' a larger capacity
or resulting in a greater footage of extension than required for the service, the
adjusted construction cost for the purposes of this Rule shall be determined by
the application of an adjustment factor to actual construction cost of facilities
installed. This factor shall be the ratio of estimated cost of required facilities to
estimated cost of actual facilities installed.
d. Commission shall mean the Idaho Public Utilities Commission.
3. Ownership, Design and Construction of Facilities
a. Any facilities installed hereunder shall be the sole property of the utility. In those
instances in which title to certain portions of the installation, such as fire
hydrants, will be held by a political subdivision, such facilities shall not be
included as a part of the main extension under this Rule.
b. The size, type, quality of materials and their location shall be specified by the
utility and the actual construction shall be done by the utility or by a constructing
agency acceptable to it.
c. Where the property of an applicant is located adjacent to a right-of-way,
exceeding 70 feet in width, for a street, highway or other public purpose,
regardless of the width of the traveled way or pavement; or a freeway, waterway
or railroad right-of-way, the utility may elect to install a main extension on the
same side thereof as the property of the applicant and the estimated and
adjusted construction costs in such case shall be based upon such an extension.
d. When an extension must comply with an ordinance, regulation, or specification of
public authority, the estimated and adjusted construction costs of said extension
shall be based upon the facilities required comply therewith.
4. Estimates, Plans and Specifications
a. Upon request by a potential applicant for a main extension, the utility shall
prepare without charge a preliminary sketch and rough estimates of the cost of
installation to be advanced by said applicant.
b. Any applicant for a main extension requesting the utility to prepare detailed
plans, specifications and cost estimates shall be required to deposit with the
utility an amount equal to the estimated cost of preparation of such material. The
utility shall, upon request, make available within 45 days after receipt of the
deposit referred to above, such plans, specifications and cost estimates of the
proposed main extension. If the extension is to include oversizing of facilities to
be done at the utility's expense appropriate details shall be set forth in the plans,
specifications and cost estimates.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-v x c-4

Gem State Water Company
Sheet No. 2-419
Replaces All Previous Sheets
c. In the event a main extension contract with the utility is executed within 180'
days after the utility furnishes the detailed plans and specifications, the deposit
shall become a part of the advance, and shall be refunded in accordance with the
terms of the main extension contract. If such contract is not so executed the
deposit to cover the cost of preparing plans, specifications and cost estimates
shall be forfeited by the applicant for the main extension and the amount of the
forfeited deposit shall be credited to the account or accounts to which the
expense of preparing said material was charged.
d. When detailed plans, specifications and cost estimates are requested the
applicant for a main extension shall furnish a map to a suitable scale showing the
street and lot layouts, and when requested by the utility, contours or other
indication of the relative elevation of the various parts of the area to be
developed. If changes are made subsequent to the presentation of this map by
the applicant, and these changes require additional expense in revising plans,
specifications and cost estimates this additional expense shall be borne by the
applicant, not subject to refund, and the additional expense thus recovered shall
be credited to the account or accounts to which the additional expense was
charged.
5. Timing and Adjustment of Advances
a. Unless the applicant for the main extension elects to arrange for the installation
of the extension himself as permitted by Section C.1.c., the full amount of the
required advance or an acceptable surety bond must be provided to the utility at
the time of execution of the main extension agreement.
b. If the applicant for a main extension posts a surety bond in lieu of cash, such
surety bond must be replaced with cash not less than ten (10) calendar days
before construction is to commence; provided, however, that if special facilities
are required primarily for the service requested, the applicant for the extension
may be required to deposit sufficient cash to cover the cost of such special
facilities before they are ordered by the utility.
c. An applicant for a main extension who advances funds shall be provided with a,
statement of actual construction cost and adjusted construction cost showing in
reasonable detail the cost incurred for material, labor, any other direct and
indirect costs-, overheads, and total costs; or unit costs or contract costs;
whichever are appropriate.
d. Said statement shall be submitted within sixty (60) days after the actual
construction costs of the installation have been ascertained by the utility. In the
event that the actual construction costs for the entire installation shall not have
been determined within 120 days after completion of construction work, a
preliminary determination of actual and adjusted construction costs shall be
submitted, based upon the best available information at that time.
e. Any differences between the adjusted construction costs and the amount
advanced shall be shown as a revision of the amount of advance and shall be
payable within thirty (30) days of submission of the statement.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-V x c-4

Gem State Water Company
Sheet No. 2520
Replaces All Previous Sheets
6. Assignment of Main Extension Contracts - Any contract entered into under Sections B
and C of this Rule, or under similar provisions of former rules, may be assigned after
settlement of adjusted construction costs, after written notice to the utility by the
holder of said contract as shown by the utility's records. Such assignment shall apply
only to those refunds which become due more than thirty (30) days after the date of
receipt by the utility of the notice of assignment. The utility shall not be required to
make any one refund payment under such contract to more than a single assignee.
7. Interpretations and Deviations - In case of disagreement or dispute regarding the
application of any provision of this Rule, or in circumstances where the application of
this Rule appears unreasonable to either party, the utility, applicant or applicants
may refer the matter to the Commission for determination.
B. EXTENSIONS TO SERVE INDIVIDUALS
1. Free-Footage Allowance - The utility shall extend its water distribution mains to serve
new bona fide customers at its own expense, other than to serve subdivisions, tracts
housing projects-, industrial developments or organized commercial districts, when
the required total length of main extension from the nearest existing utility facility is
not in excess of fifty (50) feet per service connection.
2. Advances - If the total length of main extension is in excess of fifty (50) feet per
service connection applied for, the applicant or applicants for such service shall be
required to advance to the utility, before construction is commenced, that portion of
the estimated reasonable cost of such extension which exceeds the estimated
reasonable cost of 50 feet of the main extension per service connection, exclusive of
the cost of service pipes, meter boxes and meters. Such estimated reasonable cost
shall be based upon the cost of a main not in excess of six (6) inches in diameter
except where a larger main is required by the special needs of the applicant or
applicants. The amount of the advance is subject to adjustment in accordance with
the provisions of Section A.5.e. of this Rule.
3. Refunds - The money so advanced shall be refunded by the utility, in cash without
interest, in payments equal to the adjusted construction cost of fifty (50) feet of the
main extension for which advance was made, for each additional service connection
made to said main extension exclusive of that of any customer formerly served in a
reasonable manner at the same location. At the request of the applicant, refunds
shall be made within 180 days after the date of first service to a bona fide customer.
If no request is received from applicant the utility shall, initiate refunds on an annual
basis. No refunds shall be made, after a period of ten (10) years from the date of
completion of the main extension and, the total refund shall not exceed the amount
advanced.
4. Exceptions - Where a group of five (5) or more individual applicants requests service
from the same extension, or in unusual cases after obtaining Commission
authorization, the utility, at its option, may require that the individual or individuals
advance the entire cost of the main extension as herein provided and the utility shall
refund this advance as provided in Section C.2. of this Rule.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-V x c-4

Gem State Water Company
Sheet No. 2621
Replaces All Previous Sheets
C. EXTENSIONS TO SERVE SUBDIVISIONS, TRACTS, HOUSING PROJECTS
INDUSTRIAL DEVELOPMENTS OR ORGANIZED COMMERCIAL DISTRICT
1. Advances -
a. Unless the procedure outlined in Section C.1.c. is followed, an applicant for a
main extension to serve a new subdivision, tract, housing project or industrial
development or organized commercial district shall be required to advance to the
utility, before construction is commenced, the estimated reasonable cost of the
extension to be actually installed, from the nearest utility facility at least equal in
size or capacity to the main required to serve both the new customers and a
reasonable estimate of the potential customers who might be served directly
from the main extension without additional extension. The costs of the extension
shall include necessary service stubs, or service pipes, fittings, gates and housing
therefore, and meter boxes, but shall not include meters. To this shall be added
the cost of fire hydrants when requested by the applicant for the main extension
or required by public authority, whenever such hydrants are to become the
property of the utility.
b. If, for any purpose, special facilities are required primarily for the service
requested, the cost of such special facilities may be included in the advance,
subject to refund, as hereinafter provided, along with refunds of the advance of
the cost of the extension facilities described in Section C.1.a. above.
c. In lieu of providing the advances in accordance with Sections C.1.a. and C.1.b.,
the applicant for a main extension shall be permitted, if qualified in the judgment
of the utility, to construct and install the facilities himself, or arrange for their
installation pursuant to competitive bidding procedures initiated by him and
limited to qualified bidders. The cost, including the cost of inspection and
supervision by the utility, shall be paid directly by applicant. The applicant shall
provide the utility with a statement of actual construction cost in reasonable
detail. The amount to be treated as an advance subject to refund shall be the
lesser of (1) the actual cost, or (2) the price quoted in the utility detailed cost
estimate. The installation shall be in accordance with the plans and specifications
submitted by the utility pursuant to Section A.4.b.
2. Refunds
a. The amount advanced under Sections C.1.a., C.1.b.; i and C.1.c. shall be subject
to refund by the utility in cash, without interest, to the party or parties entitled
thereto as set forth, in the following two paragraphs. The total amount so
refunded shall not exceed the total of the amount advanced. Except as
hereinafter provided, the refunds shall be made in annual, semiannual or
quarterly payments at the election of the utility, and for a period not to exceed
twenty (20) years after the date of the contract.
b. Whenever costs of main extensions have been advanced pursuant to Sections
C.1.a. or C.1.c., the utility shall determine the revenue received from customers
other than residential, including fire protection agencies, supplied by service
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-v x c-4

Gem State Water Company
Sheet No. 27-22
Replaces All Previous Sheets
c. pipes connected directly to the extension for which the cost was advanced. The
refund shall be 22 percent of the revenue so received. For residential customers
connected directly to the extension for which the cost was advanced, the utility
shall refund 22 percent of the average revenue per residential customer of the
entire system for- the immediately preceding 12-month period. (See Section
C.2.d. and B.3.)
d. Whenever costs of special facilities have been advanced pursuant to Sections
C.1.b. or C.1.c., the amount so advanced shall be divided by the number of lots
to be served by the special facilities. This advance per lot shall be refunded for
each lot on which one or more bona fide customers are served by those facilities.
e. With respect to a contract entered into on and after the effective date of this
Rule, if, at any time during the 20-year refund period specified above 80 percent
of the bona fide customers for which the extension or special facilities were
designed are being served therefrom, the utility shall immediately notify the
contract holder of that fact, and at that time shall become obligated to pay, in
cash, any balance which may remain unrefunded at the end of said 20-year
period. Such balance shall be refunded in five (5) equal annual installments,
payable beginning 21 years after the date of the contract.
f. Where a contract has been entered into under a former main extension rule, and
where 80 percent of the bona fide customers for which the extension or special
facilities were designed are being served therefrom, the utility may negotiate and
enter into a new and substitute contract, identical in all respects, with the original
contract, including the original termination date, except that said substitute
contract shall include the following provisions: "Notwithstanding any other
provisions hereof, any unrefunded balance remaining at the termination date of
this contract shall be paid in five (5) equal annual , installments beginning one
(1) year after, said termination date."
3. Termination of Main Extension Contracts
a. Any contract entered into under Section C of this Rule, or under similar provisions
of former rules may be purchased by the utility and terminated, after first
obtaining the authorization of the Commission, at any time after the number of
bona fide customers then receiving service from the extension for which the
advance was made equals at least 60 percent of the total number of bona fide
customers for which such extension was designed by the utility and the terms are
otherwise mutually agreed to by the parties or their assignees and that, Section
C.3.b. and Section C.3.c. hereof are complied with.
b. The utility, in requesting authorization for such termination shall furnish to the
Commission the following information in writing by an advice letter in the event
the termination is to be accomplished by payment in cash, or by a formal
application:
(1) A copy of the main extension contract, together with data adequately
describing the development for which the advance was made and the total
adjusted construction cost of the extension.
Issued April 6, December xx, 2024 Issued by Gem State Water Company
Effective ""a,., 23Month xx, 2025 Leslie Abrams, General Manager
:T(W-v x c-4

Gem State Water Company
Sheet No. 2-823
Replaces All Previous Sheets
(2) The balance unpaid on the contract, as above defined, as of the date of
termination and terms under which the obligation is requested to be
terminated.
(3) The name of the holder of the contract when terminated.
(4) The total number of bona fide customers for which the extension was
designed and the number of bona fide customers actually receiving service
on said extension as of the proposed date of contract.
c. Discounts obtained by the utility for contracts terminated under the provisions of
this Section shall be accounted for by credits to Account 265 - Contributions in
Aid of Construction.
Issued APFH 6, December xx, 2024 Issued by Gem State Water Company
Effective ""aFz3Month xx, 2025 Leslie Abrams, General Manager
7

GEM STATE WATER COMPANY
CASE No. GSW-W-24-01
Exhibit 9 to Amended Application
Proposed Tariff (Clean)

Gem State Water Company
Sheet No. 1
Replaces All Previous Sheets
Schedule No. 1
Recurring Charges
METERED CUSTOMERS
Minimum Customer Charge
Meter Size Monthly Min Charge Volume Included —Gallons
1 Inch $53.50 5,000
1 % Inch $107.00 10,000
2 Inch $171.20 20,000
3 Inch $321.00 30,000
4 Inch $535.00 40,000
6 Inch $1,070.00 50,000
Commodity Charge (gallons): $4.50
The Commodity Charge for each addition 1,000 gallons over the Min Volume Included (7,500
gallons for 1-Inch Meter)
Contract Conditions:
Meter readings will be done at the end of each month, except when conditions make meters
inaccessible. In the event the Company cannot read a customer's meter for a billing period, the
customer will only be billed the minimum monthly charge as set forth above. The Company
aggregates the monthly allowance (e.g., 5,000 gallons for 1-Inch Meter) for each month that no
meter reading is taken and bills for all usage exceeding the total aggregate allowances on the
next bill issued after the meter reading is taken.
Example: If the customer has used more than the monthly allowance (5,000 gallons) over a six
month winter period when no meter can be read, he or she will be billed for usage exceeding
the aggregate monthly allowance (30,000 gallons) on the first bill issued after a meter reading is
taken.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams-Rayner, General Manager
t__` I

Gem State Water Company
Sheet No. 2
Replaces All Previous Sheets
Schedule No. 2
Non-Recurring Charges
1. Hook up Fee (New Service) - $5,500 per each new customer hook up.
2. New Customer Connection Charge —When the installation of a new service line requires
the Company to bore a line under a road, all additional costs will be charged to the
customer on a time and materials basis. The new customer may, at their option, hire a
Gem State Water-approved independent contractor to perform the road bore and
connection. The Company will require such contractor to show proof of bonding,
licensing, and insurance and at least five (5) years of experience at hot tapping water
lines. Gem State Water Master will inspect and approve all work being performed to
ensure compliance with the Company's installation requirements.
3. Late Payment Charge —One (1%) percent monthly applicable to the unpaid balance
owning at the time of the next billing statement.
4. Reconnection Fees for accounts closed thirty (30) days or less
Requested during normal office hours - $16.00
Requested during other than normal office hours - $32.00
5. Reconnection Fees for accounts closed longer than thirty (30) days
Requested during normal office hours - $52.00
Requested during other than normal office hours - $65.00
6. Return Check fee for each customer check returned to the Company for non-sufficient
funds - $20.00
7. Account change/closing fee - $20.00
8. Refundable meter and backflow device key deposit - $2,500
9. Annual fee for removal, storage, and reinstallation of irrigation meters - $50.00
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams-Rayner, General Manager
:t__`�Zwlev

Gem State Water Company
Sheet No. 2
Replaces All Previous Sheets
Normal office hours are defined as 8:00 a.m. to 5:00 p.m. Monday through Friday except for
Legal Holidays recognized by the Idaho State Government Offices
Normal due date for all bills shall be fifteen (15) days after the billing date.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams-Rayner, General Manager

Gem State Water Company
Sheet No. 3
Replaces All Previous Sheets
Schedule No. 3
Commercial Fire Protection Service
Applicable for commercial customers with private fire protection upon the customer's
premises.
For each fire hydrant $17.37 Per Month
For each separate building sprinkler connection $88.02 Per Month
Billing for each service will be charged in advance of the beginning of each month.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams-Rayner, General Manager

Gem State Water Company
Sheet No. 4
Replaces All Previous Sheets
Schedule No. 4
Irrigation Service
METERED CUSTOMERS
Minimum Customer Charge
Meter Size Monthly Min Charge Volume Included - Gallons
1-Inch $53.50 5,000
1 %-Inch $107.00 10,000
2-Inch $171.20 20,000
Commodity Charge (gallons): $4.50
The Commodity Charge for each addition 1,000 gallons over the Min Volume Included (7,500
gallons for 1-Inch Meter)
Contract Conditions:
Meter readings will be done at the end of each month, except when conditions make meters
inaccessible. In the event the Company cannot read a customer's meter for a billing period, the
customer will only be billed the minimum monthly charge as set forth above. The Company
aggregates the monthly allowance (e.g., 7,500 gallons for 1-Inch Meter) for each month that no
meter reading is taken and bills for all usage exceeding the total aggregate allowances on the
next bill issued after the meter reading is taken.
Example: If the customer has used more than the monthly allowance (7,500 gallons) over a six
(6) month winter period when no meter can be read, he or she will be billed for usage
exceeding the aggregate monthly allowance (45,000 gallons) on the first bill issued after a
meter reading is taken.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 5
Replaces All Previous Sheets
GENERAL RULES & REGULATIONS
FOR SMALL WATER UTILITIES
1. GENERAL
1.1 The Customer, in receiving water service, and the Company, in
providing water service, shall both agree to abide by these rules and
regulations.
1.2 In the event that there is a conflict between these rules and
regulations and the Utility Customer Relations Rules (UCRR) and the
Utility Customer Information Rules (UCIR), the Rules and Regulations
of the Idaho Public Utilities Commission (Commission) shall take
precedence unless an exception has been granted.
1.3 All recurring and non-recurring charges shall be approved in advance
by the Commission.
2. DEFINITIONS
2.1 Applicant - a potential customer (person, business or government
agency) applying for service to the Company and subject to the
Commission's rules and regulations.
2.2 Billing Period - the period of time between bills from the Company for
normal services rendered.
2.3 Commission - Idaho Public Utilities Commission.
2.4 Commodity Charge - a recurring charge based only on the quantity of
water used.
2.5 Company - the water company.
2.6 Connection or Hook-Up Fee - a non-recurring charge paid by a
Customer requesting service for partial or full recovery of the
Company's cost of providing a new service connection.
2.7 Contribution in Aid of Construction - a non-recurring charge paid by a
Customer or developer to help defray the cost of system expansion.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
W-V:T(
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Gem State Water Company
Sheet No. 6
Replaces All Previous Sheets
2.8 Customer - a person, business or government agency responsible for
paying bills and complying with the rules and regulations of the
company.
2.9 Customer Charge - a recurring fixed charge to recover a portion of the
cost of meter reading and billing.
2.10 Fixed or Flat Rate - a recurring charge of a fixed amount, usually in an
unmetered system.
2.11 Franchise Tax - the tax imposed on a Company by a governmental
entity for the privilege of doing business within its boundaries.
2.12 Late Payment Charge - the non-recurring charge levied against any
delinquent balance.
2.13 Minimum Charge - the minimum recurring charge for a billing period
that may or may not include a specified quantity of water.
2.14 Non-recurring Charges - the charges that are not assessed each billing
period.
2.15 Premises - the Customer's property including out buildings which are
normally located on one lot or parcel of ground.
2.16 Rate Schedule - the schedules of all recurring and non-recurring
charges of the Company.
2.17 Reconnection Charge - the charge paid by a Customer to the Company
to restore service after disconnection.
2.18 Recurring Charges - the charges that are assessed each billing period.
2.19 Tariff - the rate schedules and the rules and regulations which govern
the Company's service.
2.20 Utility Customer Information Rules (UCIR) - Information to Customers
of Gas, Electric, and Water Public Utilities - IDAPA 31.21.02.000 et
seq.
2.21 Utility Customer Relations Rules (UCRR) - Customer Relations Rules for
Gas, Electric, and Water Public Utilities Regulated by the Idaho Public
Utilities Commission (The Utility Customer Relations Rules) - IDAPA
31.21.01.000 et seq.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-V x c-4

Gem State Water Company
Sheet No. 7
Replaces All Previous Sheets
3. SERVICE FOR NEW CUSTOMERS
3.1 The Company shall furnish service to applicants within its certificated
service area in accordance with rates and the rules and regulations
approved by the Commission.
3.2 Applicants for water service may be required to sign a standard form
of service application.
3.3 The Company shall not be obligated to provide service at a service
location until any required deposit has been received by the Company
in accordance with the UCRR.
3.4 Special contracts may be required where large investments in special
facilities are necessary to provide the requested service. The
Company may require contribution toward such investment and
establish such minimum charges as are deemed necessary. All such
contracts shall be subject to the approval of the Commission.
3.5 The Company reserves the right to place limitations on the amount
and character of water service it will supply and to refuse service if, in
its opinion:
a. the Company is required to refuse or limit service by regulatory
authorities having jurisdiction over the Company;
b. the requested service installation is of larger size than is
necessary to properly serve the premises;
C. the permanency of the building, structure, or institution
requesting to be served is such that the Company's investment
in such service is jeopardized;
d. the depth of the applicant's service line is less than the
minimum depth required for frost protection;
e. the applicants' proposed service, main or other appurtenance
does not conform to good engineering design or meet the
standard specifications of the Company; or
f. if the applicant refuses to agree to abide by the rules and
regulations of the Company.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-v x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
g. If the Company denies service to an applicant for any reason, it shall
immediately provide the applicant with a written explanation of its decision in
accordance with the UCRR.
4. DEPOSITS
4.1 Rules and Regulations regarding deposits can be found in the UCRR.
5. RATES
5.1 Rates charged for water service and supply shall be those published in
the Company's tariff and approved by the Commission.
6. BILLING AND PAYMENT
6.1 All Customers shall be billed on a regular basis as identified on the
applicable rate schedule.
6.2 If the system is metered, the Company shall try to read the meters
prior to each billing unless specified differently on the applicable rate
schedule. If the Company's meter reader is unable to gain access to
the premises to read the meter, or in the event the meter fails to
register, the Company will estimate the Customer's water consumption
for the current billing period based on known consumption for a prior
similar period or average of several periods. Subsequent readings will
automatically adjust for differences between estimated and actual.
Bills based on estimated consumption shall be clearly marked as
"estimated".
6.3 All bills shall clearly indicate the balance due, and may be due and
payable no less than 15 days after the date rendered. All bills not paid
by due date may be considered delinquent and service may be
disconnected subject to the provisions of the UCRR.
6.4 A Late Payment Charge may be levied against any delinquent account.
All payments received by the next billing date shall be applied to the
Customer's account prior to calculating the Late Payment Charge.
6.5 The minimum bill or customer charge shall apply when service is
provided for less than one month.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx, 2025 Leslie Abrams, General Manager

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
6.6 Owners of premises with one or more condominiums, buildings, stores,
apartments or any other divisions of like or similar character, all of
which are served from one (1) service connection are responsible for
the entire water charges. If the owner desires to cease being
responsible for water bills for such places and desires that the
occupant of each division will be responsible for her or her respective
bill, such transfer of responsibility will not be accepted or recognized
by the Company until the plumbing arrangements of the building or
premises are so changed by the owner or his or her agent as to permit
the Company, to its satisfaction, to serve each division or occupant
separately from the other occupants in the same building.
6.7 Accounts shall be continued and water bills rendered regularly until the
Company has been duly notified to discontinue service.
7. METERING (If Applicable)
7.1 Meters will be installed by the Company near the Customer's property
line or at any other reasonable location on the Customer's premises
that is mutually agreed upon.
7.2 The Company's representative shall be given access to the Customer's
premises at all reasonable hours for the purpose of obtaining meter
readings. In the event of recurring inaccessibility the Company may,
at its option and after notifying the customer, relocate its metering
equipment at the Customer's expense.
7.3 The Company shall be responsible for the maintenance of its metering
equipment. Meters are considered to be sufficiently accurate if tests
indicate that meter accuracy is within ± 2 percent. When for any
reason a meter fails to register within these limits of accuracy, the
Customer's use of water shall be estimated on the basis of available
data and charges shall be adjusted accordingly. Corrected bills shall
then be sent out to the customer and additional payment or refund
arrangements shall be made in accordance with the UCRR.
7.4 The Company reserves the right to test and/or replace any meter.
Upon deposit of a "Meter Testing Fee" by a Customer, the Company
will test the Customer's meter. If the test indicates that the meter
over-registers by more than 2 percent, it shall be replaced with an
accurate meter at no cost to the Customer and the "Meter Testing Fee"
shall be refunded and water bills shall be adjusted in accordance with
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-V x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
the UCRR. Meter Testing Fees shall require prior approval by the
Commission.
7.5 At the Company's discretion, un-metered Customers may be converted
to metered service if such transition occurs in a planned, systematic
manner without unreasonable discriminations and if the Company has
an approved metered rate.
7.6 The Company will have the right to set meters or other devices
without notice to the Customer for the detection and prevention of
fraud.
7.7 In any building where the meter is to be installed in the basement, the
incoming water pipe must enter the basement at least sixteen (16)
inches from the riser in order that a meter can be set in a horizontal
position in the basement. All pipes to the different parts of the
building or grounds must lead from the riser at least one (1) foot
above the elbow.
8. CUSTOMER PLUMBING AND APPLIANCES
8.1 All plumbing, piping, fixtures and appliances on the Customer's side of
the service connection will be installed and maintained under the
responsibility and at the expense of the Customer or owner of the
premises.
8.2 The plumbing, piping, fixtures and appliances shall be maintained in
conformity with all municipal, state and federal requirements. The
nature and condition of this plumbing, piping and equipment will be
such as not to endanger life or property, interfere with service to other
Customers or permit those with metered services to divert system
water without meter registration.
8.3 A stop-and-waste valve will be installed on the Customer's plumbing in
a place always accessible and so located as to permit shutting off the
water for the entire premises with the least possible delay.
8.4 All persons having boilers, water tanks or other equipment supplied by
direct pressure from the Company's mains should install a pressure
relief valve, or other device to serve the same purpose, so as to
prevent excess pressure from forcing hot water and/or steam back
into the water meter and mains of the Company. All damage to the
Company's property resulting from the failure to properly equip
plumbing with a relief valve will be billed to the Customer.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
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Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
8.5 The Company is not obligated to perform any service whatever in
locating leaks or other trouble with the customer's piping.
8.6 When the premises served by the Company are also served in any
manner from another water supply of any kind, an approved backflow
prevention device shall be installed at the service connection. Water
service for either stand-by or other purposes will not be furnished until
piping and connections are inspected and approved by a
representative of the Company.
8.7 Property owners will not be allowed to connect the water service of
different properties together.
8.8 All of the Customer's service pipes and fixtures must be kept in repair
and protected from freezing at his or her expense. When there are
leaking or defective pipes or fixtures, the water may be turned off at
the option of the Company until the proper repairs are made.
9. INSTALLATION OF SERVICE CONNECTIONS
9.1 The service connection is the property of the Company and as such,
the Company is responsible for its installation and maintenance. It
consists of piping, curbstop and valve or meter box and a meter, if the
system is metered. The service connection transmits water from the
Company's water main to a valve or meter box generally located near
the Customer's property line. All piping, valves or appliances beyond
this point shall be the property and responsibility of the Customer.
9.2 The Company reserves the right to designate the size and location of
the service line, curbstop, meter (if applicable) and meter or valve box
and the amount of space which must be left unobstructed for the
installation and future maintenance and operation thereof.
9.3 Where a service connection is desired for premises on which there is
no permanent structure, the Company will install a service connection
to said premises only upon payment by the applicant of the estimated
cost of said service connection. If within a period of five (5) years
from the installation of said service connection a permanent structure
is erected on the premises, the Company will refund, with interest, the
difference between any approved new Customer charges in effect at
the time of connection, and the applicant's advance.
9.4 The extra costs of any out-of-the-ordinary circumstances requiring
additional equipment or special construction techniques involved in the
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-V x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
installation of a service connection will be agreed to in advance by the
Customer and the Company.
10. REPLACEMENT OR ENLARGEMENT OF SERVICE CONNECTION
10.1 Unless otherwise provided herein, the Company shall replace or
enlarge service connections at its own expense as follows:
a. whenever it is necessary to change the location of any service
connection due to relocation or abandonment of the Company's
mains; and,
b. for commercial or industrial services where the type or volume
of use has changed and the enlargement will result in sufficient
increase in annual revenue to justify the enlargement.
10.2 The relocation, enlargement or reduction of service connections for the
convenience of the Customer will be at the expense of the Customer.
Prior to such relocation, enlargement or reduction, the Customer will
deposit the estimated cost thereof with the Company. Within fifteen
(15) days, a refund will be made to the Customer in the amount by
which the estimated cost exceeds the actual cost. The amount by
which the actual cost exceeds the estimated cost will be due and
payable within fifteen (15) days after billing for such deficiency.
10.3 Enlargement of any service connection will be made only after such
time as the Customer's plumbing inside his or her premises have been
enlarged sufficiently to accommodate the additional capacity.
11. DISCONNECTION AND RECONNECTION OF SERVICE
11.1 When a Customer desires to discontinue service he shall give notice to
the Company at least two (2) days in advance and be responsible for
all water consumed for the two (2) days after the date of such notice.
11.2 The Company shall discontinue a Customer's service on an involuntary
basis only in accordance with UCRR.
11.3 When it becomes necessary for the Company to involuntarily
discontinue water service to a Customer, service shall be reconnected
only after all bills for service then due have been paid or satisfactory
payment arrangements have been made.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-v x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
11.4 A reconnection fee may be charged each time a Customer is
disconnected, either voluntarily or involuntarily, and reconnected at
the same premises. The reconnection fee will be paid before service is
restored. Reconnection fees shall not be charged for any situation or
circumstance in which the Customer's water supply is disconnected by
the Company for its convenience.
11.5 The Company reserves the right at any time, upon notice, to shut off
the water for maintenance or expansion and, in emergencies, may do
so without notice. The Company shall at all times use reasonable
diligence and care to prevent interruption of said water service.
11.6 Except in the case of an emergency, no one, except an authorized
Company representative, shall turn on or turn off the water on the
Company's side of the service connection.
12. EXTENSION OF WATER MAINS
12.1 The extension of system water mains for the purpose of providing new
service shall be handled in accordance with the "Uniform Main
Extension Rules for Small Water Companies" which is attached to
these Rules and Regulations as an Appendix.
13. MISCELLANEOUS
13.1 No customer shall permit any person from another premises to take
water from his or her water service or tap for more than (1) week
without the written permission and consent of the Company.
13.2 No person acting either on his or her own behalf or an agent of any
person, firm, corporation or municipality not authorized by the
Company shall take any water from any fire hydrant on the Company's
system except in the case of an emergency.
13.3 No person shall place upon or about any hydrant, gate, box, meter,
meter box or other property of the Company any building material or
other substance so as to prevent free access at all times to the same.
13.4 Service will be maintained to domestic Customers on a preferential
basis. Delivery of water under all schedules may be restricted,
interrupted or curtailed at the discretion of the Company in case of
shortage or threatened shortage of water.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-v x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
13.5 No rate contract or application is assignable from one user to another,
except upon agreement of all parties concerned.
13.6 The Company representative shall be given access to the premises of
the Customer at all reasonable hours for obtaining meter readings, for
turning on or shutting off the flow of water, for inspecting, removing,
repairing or protecting from abuse or fraud any of the property of the
Company installed on the premises. Access shall be granted at all
times for emergency purposes.
13.7 No one shall tamper or interfere with the Company's equipment or
property, nor shall repairs, connections or replacements be made
without the Company authorization.
13.8 Whenever an applicant desires service of a character for which there is
no available service classification, a contract may be executed in lieu
of a tariff. Any such contract shall be subject to the approval of the
Idaho Public Utilities Commission.
13.9 Copies of the Company's rates and summary of rules and regulations
shall be available at the Company's office and provided to customers
upon commencement of service, and annually thereafter in accordance
with the UCRR and the UCIR.
14. Special Provisions or Amendments
14.1 It shall be the responsibility of the Customer to keep the area within
three (3) feet of a fire hydrant clear from snow, trees, brush, weeds,
growth, fences, or any other obstructions if a fire hydrant is located
upon or adjacent to the customer's premises.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-v x c�

Gem State Water Company
Sheet No. 17
Replaces All Previous Sheets
UNIFORM MAIN EXTENSION RULE FOR WATER UTILITIES
Based on Order No. 7830 (Case No. U-1500-22)
A. GENERAL PROVISIONS AND DEFINITIONS
1. Applicability
a. All extensions of distribution mains from the utility's existing distribution system,
to serve new customers, except for those specifically excluded below shall be
made under the provisions of this Rule unless specific authority is first obtained
from the Commission to deviate therefrom. A main extension contract shall be
executed by the utility and the applicant or applicants for the main extension
before the utility commences construction work on said extension or, if
constructed by applicant or applicants, before the facilities comprising the main
extension are transferred to the utility.
b. Extensions solely for fire hydrant, private fire protection, resale, temporary,
standby, or supplemental service shall not be made under this Rule.
c. The utility may, but will not be required to, make extensions under this Rule in
easements or rights-of-way where final grades have not been established, or
where street grades have not been brought to those established by public
authority. If extensions are made when grades have not been established and
there is a reasonable probability that the existing grade will be changed, the
utility shall require that the applicant or applicants for the main extension
deposit, at the time of execution of the main extension agreement, the estimated
net cost of relocating, raising, or lowering facilities upon establishment of final
grades. Adjustment of any difference between the amount so deposited and the
actual cost of relocating, raising, lowering facilities shall be made within ten (10)
days after the utility has ascertained such actual cost. The net deposit
representing actual cost is not subject to refund. The entire deposit related to the
proposed relocation, raising or lowering shall be refunded when such
displacements are determined by proper authority to be not required.
2. Definitions
a. Bona Fide Customer, for the purposes of this Rule, shall be a customer (excluding
any customer formerly served at the same location) who has given satisfactory
evidence that service will be reasonably permanent to the property which has
been improved with a building of permanent nature and to which service has
commenced. The provision of service to a real estate developer or builder during
the construction or development period shall not establish him as a bona fide
customer.
b. Real Estate Developer or Builder, for purposes of this Rule, shall include any
individual, association of individuals, partnership, or corporation that divides a
parcel of land into two (2) or more portions.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
4;T( -v x c�

Gem State Water Company
Sheet No. 18
Replaces All Previous Sheets
c. Adjusted Construction Cost, for the purposes of this Rule, shall be reasonable and
shall not exceed the costs recorded in conformity with generally accepted water
utility accounting and sound engineering practices, and as specifically defined in
the, Uniform System of Accounts for Water Utilities prescribed by the
Commission, of installing facilities, of adequate capacity for the service
requested. If the utility at its option should install facilities with' a larger capacity
or resulting in a greater footage of extension than required for the service, the
adjusted construction cost for the purposes of this Rule shall be determined by
the application of an adjustment factor to actual construction cost of facilities
installed. This factor shall be the ratio of estimated cost of required facilities to
estimated cost of actual facilities installed.
d. Commission shall mean the Idaho Public Utilities Commission.
3. Ownership, Design and Construction of Facilities
a. Any facilities installed hereunder shall be the sole property of the utility. In those
instances in which title to certain portions of the installation, such as fire
hydrants, will be held by a political subdivision, such facilities shall not be
included as a part of the main extension under this Rule.
b. The size, type, quality of materials and their location shall be specified by the
utility and the actual construction shall be done by the utility or by a constructing
agency acceptable to it.
c. Where the property of an applicant is located adjacent to a right-of-way,
exceeding 70 feet in width, for a street, highway or other public purpose,
regardless of the width of the traveled way or pavement; or a freeway, waterway
or railroad right-of-way, the utility may elect to install a main extension on the
same side thereof as the property of the applicant and the estimated and
adjusted construction costs in such case shall be based upon such an extension.
d. When an extension must comply with an ordinance, regulation, or specification of
public authority, the estimated and adjusted construction costs of said extension
shall be based upon the facilities required comply therewith.
4. Estimates, Plans and Specifications
a. Upon request by a potential applicant for a main extension, the utility shall
prepare without charge a preliminary sketch and rough estimates of the cost of
installation to be advanced by said applicant.
b. Any applicant for a main extension requesting the utility to prepare detailed
plans, specifications and cost estimates shall be required to deposit with the
utility an amount equal to the estimated cost of preparation of such material. The
utility shall, upon request, make available within 45 days after receipt of the
deposit referred to above, such plans, specifications and cost estimates of the
proposed main extension. If the extension is to include oversizing of facilities to
be done at the utility's expense appropriate details shall be set forth in the plans,
specifications and cost estimates.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
:T(W-v x c�

Gem State Water Company
Sheet No. 19
Replaces All Previous Sheets
c. In the event a main extension contract with the utility is executed within 180'
days after the utility furnishes the detailed plans and specifications, the deposit
shall become a part of the advance, and shall be refunded in accordance with the
terms of the main extension contract. If such contract is not so executed the
deposit to cover the cost of preparing plans, specifications and cost estimates
shall be forfeited by the applicant for the main extension and the amount of the
forfeited deposit shall be credited to the account or accounts to which the
expense of preparing said material was charged.
d. When detailed plans, specifications and cost estimates are requested the
applicant for a main extension shall furnish a map to a suitable scale showing the
street and lot layouts, and when requested by the utility, contours or other
indication of the relative elevation of the various parts of the area to be
developed. If changes are made subsequent to the presentation of this map by
the applicant, and these changes require additional expense in revising plans,
specifications and cost estimates this additional expense shall be borne by the
applicant, not subject to refund, and the additional expense thus recovered shall
be credited to the account or accounts to which the additional expense was
charged.
5. Timing and Adjustment of Advances
a. Unless the applicant for the main extension elects to arrange for the installation
of the extension himself as permitted by Section C.1.c., the full amount of the
required advance or an acceptable surety bond must be provided to the utility at
the time of execution of the main extension agreement.
b. If the applicant for a main extension posts a surety bond in lieu of cash, such
surety bond must be replaced with cash not less than ten (10) calendar days
before construction is to commence; provided, however, that if special facilities
are required primarily for the service requested, the applicant for the extension
may be required to deposit sufficient cash to cover the cost of such special
facilities before they are ordered by the utility.
c. An applicant for a main extension who advances funds shall be provided with a,
statement of actual construction cost and adjusted construction cost showing in
reasonable detail the cost incurred for material, labor, any other direct and
indirect costs, overheads, and total costs; or unit costs or contract costs;
whichever are appropriate.
d. Said statement shall be submitted within sixty (60) days after the actual
construction costs of the installation have been ascertained by the utility. In the
event that the actual construction costs for the entire installation shall not have
been determined within 120 days after completion of construction work, a
preliminary determination of actual and adjusted construction costs shall be
submitted, based upon the best available information at that time.
e. Any differences between the adjusted construction costs and the amount
advanced shall be shown as a revision of the amount of advance and shall be
payable within thirty (30) days of submission of the statement.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
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Gem State Water Company
Sheet No. 20
Replaces All Previous Sheets
6. Assignment of Main Extension Contracts - Any contract entered into under Sections B
and C of this Rule, or under similar provisions of former rules, may be assigned after
settlement of adjusted construction costs, after written notice to the utility by the
holder of said contract as shown by the utility's records. Such assignment shall apply
only to those refunds which become due more than thirty (30) days after the date of
receipt by the utility of the notice of assignment. The utility shall not be required to
make any one refund payment under such contract to more than a single assignee.
7. Interpretations and Deviations - In case of disagreement or dispute regarding the
application of any provision of this Rule, or in circumstances where the application of
this Rule appears unreasonable to either party, the utility, applicant or applicants
may refer the matter to the Commission for determination.
B. EXTENSIONS TO SERVE INDIVIDUALS
1. Free-Footage Allowance - The utility shall extend its water distribution mains to serve
new bona fide customers at its own expense, other than to serve subdivisions,
tracts, housing projects, industrial developments or organized commercial districts,
when the required total length of main extension from the nearest existing utility
facility is not in excess of fifty (50) feet per service connection.
2. Advances - If the total length of main extension is in excess of fifty (50) feet per
service connection applied for, the applicant or applicants for such service shall be
required to advance to the utility, before construction is commenced, that portion of
the estimated reasonable cost of such extension which exceeds the estimated
reasonable cost of 50 feet of the main extension per service connection, exclusive of
the cost of service pipes, meter boxes and meters. Such estimated reasonable cost
shall be based upon the cost of a main not in excess of six (6) inches in diameter
except where a larger main is required by the special needs of the applicant or
applicants. The amount of the advance is subject to adjustment in accordance with
the provisions of Section A.5.e. of this Rule.
3. Refunds - The money so advanced shall be refunded by the utility, in cash without
interest, in payments equal to the adjusted construction cost of fifty (50) feet of the
main extension for which advance was made, for each additional service connection
made to said main extension exclusive of that of any customer formerly served in a
reasonable manner at the same location. At the request of the applicant, refunds
shall be made within 180 days after the date of first service to a bona fide customer.
If no request is received from applicant the utility shall, initiate refunds on an annual
basis. No refunds shall be made, after a period of ten (10) years from the date of
completion of the main extension and, the total refund shall not exceed the amount
advanced.
4. Exceptions - Where a group of five (5) or more individual applicants requests service
from the same extension, or in unusual cases after obtaining Commission
authorization, the utility, at its option, may require that the individual or individuals
advance the entire cost of the main extension as herein provided and the utility shall
refund this advance as provided in Section C.2. of this Rule.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
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Gem State Water Company
Sheet No. 21
Replaces All Previous Sheets
C. EXTENSIONS TO SERVE SUBDIVISIONS, TRACTS, HOUSING PROJECTS
INDUSTRIAL DEVELOPMENTS OR ORGANIZED COMMERCIAL DISTRICT
1. Advances -
a. Unless the procedure outlined in Section C.1.c. is followed, an applicant for a
main extension to serve a new subdivision, tract, housing project or industrial
development or organized commercial district shall be required to advance to the
utility, before construction is commenced, the estimated reasonable cost of the
extension to be actually installed, from the nearest utility facility at least equal in
size or capacity to the main required to serve both the new customers and a
reasonable estimate of the potential customers who might be served directly
from the main extension without additional extension. The costs of the extension
shall include necessary service stubs, or service pipes, fittings, gates and housing
therefore, and meter boxes, but shall not include meters. To this shall be added
the cost of fire hydrants when requested by the applicant for the main extension
or required by public authority, whenever such hydrants are to become the
property of the utility.
b. If, for any purpose, special facilities are required primarily for the service
requested, the cost of such special facilities may be included in the advance,
subject to refund, as hereinafter provided, along with refunds of the advance of
the cost of the extension facilities described in Section C.1.a. above.
c. In lieu of providing the advances in accordance with Sections C.1.a. and C.1.b.,
the applicant for a main extension shall be permitted, if qualified in the judgment
of the utility, to construct and install the facilities himself, or arrange for their
installation pursuant to competitive bidding procedures initiated by him and
limited to qualified bidders. The cost, including the cost of inspection and
supervision by the utility, shall be paid directly by applicant. The applicant shall
provide the utility with a statement of actual construction cost in reasonable
detail. The amount to be treated as an advance subject to refund shall be the
lesser of (1) the actual cost, or (2) the price quoted in the utility detailed cost
estimate. The installation shall be in accordance with the plans and specifications
submitted by the utility pursuant to Section A.4.b.
2. Refunds
a. The amount advanced under Sections C.1.a., C.1.b.; i and C.1.c. shall be subject
to refund by the utility in cash, without interest, to the party or parties entitled
thereto as set forth, in the following two paragraphs. The total amount so
refunded shall not exceed the total of the amount advanced. Except as
hereinafter provided, the refunds shall be made in annual, semiannual or
quarterly payments at the election of the utility, and for a period not to exceed
twenty (20) years after the date of the contract.
b. Whenever costs of main extensions have been advanced pursuant to Sections
C.1.a. or C.1.c., the utility shall determine the revenue received from customers
other than residential, including fire protection agencies, supplied by service
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
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Gem State Water Company
Sheet No. 22
Replaces All Previous Sheets
c. pipes connected directly to the extension for which the cost was advanced. The
refund shall be 22 percent of the revenue so received. For residential customers
connected directly to the extension for which the cost was advanced, the utility
shall refund 22 percent of the average revenue per residential customer of the
entire system for the immediately preceding 12-month period. (See Section
C.2.d. and B.3.)
d. Whenever costs of special facilities have been advanced pursuant to Sections
C.1.b. or C.1.c., the amount so advanced shall be divided by the number of lots
to be served by the special facilities. This advance per lot shall be refunded for
each lot on which one or more bona fide customers are served by those facilities.
e. With respect to a contract entered into on and after the effective date of this
Rule, if, at any time during the 20-year refund period specified above 80 percent
of the bona fide customers for which the extension or special facilities were
designed are being served therefrom, the utility shall immediately notify the
contract holder of that fact, and at that time shall become obligated to pay, in
cash, any balance which may remain unrefunded at the end of said 20-year
period. Such balance shall be refunded in five (5) equal annual installments,
payable beginning 21 years after the date of the contract.
f. Where a contract has been entered into under a former main extension rule, and
where 80 percent of the bona fide customers for which the extension or special
facilities were designed are being served therefrom, the utility may negotiate and
enter into a new and substitute contract, identical in all respects, with the original
contract, including the original termination date, except that said substitute
contract shall include the following provisions: "Notwithstanding any other
provisions hereof, any unrefunded balance remaining at the termination date of
this contract shall be paid in five (5) equal annual , installments beginning one
(1) year after, said termination date."
3. Termination of Main Extension Contracts
a. Any contract entered into under Section C of this Rule, or under similar provisions
of former rules may be purchased by the utility and terminated, after first
obtaining the authorization of the Commission, at any time after the number of
bona fide customers then receiving service from the extension for which the
advance was made equals at least 60 percent of the total number of bona fide
customers for which such extension was designed by the utility and the terms are
otherwise mutually agreed to by the parties or their assignees and that, Section
C.3.b. and Section C.3.c. hereof are complied with.
b. The utility, in requesting authorization for such termination shall furnish to the
Commission the following information in writing by an advice letter in the event
the termination is to be accomplished by payment in cash, or by a formal
application:
(1) A copy of the main extension contract, together with data adequately
describing the development for which the advance was made and the total
adjusted construction cost of the extension.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager
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Gem State Water Company
Sheet No. 23
Replaces All Previous Sheets
(2) The balance unpaid on the contract, as above defined, as of the date of
termination and terms under which the obligation is requested to be
terminated.
(3) The name of the holder of the contract when terminated.
(4) The total number of bona fide customers for which the extension was
designed and the number of bona fide customers actually receiving service
on said extension as of the proposed date of contract.
c. Discounts obtained by the utility for contracts terminated under the provisions of
this Section shall be accounted for by credits to Account 265 - Contributions in
Aid of Construction.
Issued December xx, 2024 Issued by Gem State Water Company
Effective Month xx,2025 Leslie Abrams, General Manager