20250311APPLICATION.pdf

Preston N. Carter, ISB No. 8462 RECEIVED
Charlotte V. Cunnington, ISB No. 11967 March 11, 2025
Idaho Public
GIVENS PURSLEY LLP
Utilities Commission
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
[18798264.31
Attorneys for Veolia Water Idaho, Inc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF VEOLIA WATER IDAHO, INC. FOR Case No. VEO-W-25-01
PROPERTY EXEMPT FROM TAXATION—
FACILITIES FOR WATER OR AIR VEOLIA WATER IDAHO,INC.'S
POLLUTION CONTROL APPLICATION RE:POLLUTION CONTROL
EQUIPMENT
Veolia Water Idaho, Inc. submits this Application for an order certifying that
certain pollution equipment is eligible for the tax credit authorized by Idaho Code § 63-
602P.
BACKGROUND
Idaho Code § 63-602P(l)provides a property-tax exemption for"facilities,
installations, machinery or equipment"that is "designed, installed, and utilized in the
elimination, control or prevention of water or air pollution." Subsection(2)provides an
exemption for certain pollution-control equipment required by the Idaho Public Utilities
Commission or the Department of Health and Welfare. Id. at § 63-602P(2). Under
subsection (2), the Public Utilities Commission"shall notify the Idaho state tax
APPLICATION RE:POLLUTION CONTROL EQUIPMENT PAGE 1 OF 4

commission of the percentage such [eligible pollution-control] property bears to the total
invested plant of the company."Id.
Under the Tax Commission's property-tax rules, on or before April 30 of each year,
"the Tax Commission will receive a notice from the Idaho Public Utilities Commission
listing the value of the investment percentage of the total plant of each water company
devoted exclusively to the elimination, control, or prevention of water pollution or air
pollution." IDAPA 35.01.03.619.07.a.
This Application requests an order from the Commission pursuant to the these
provisions.
APPLICATION
1. Veolia is a water corporation under Idaho Code section 61-125, and a
regulated public utility that provides water service in Idaho.
2. During the calendar year 2024, Veolia made certain investments in property
exempt from taxation under Idaho Code section 63-602P, identified in Exhibit A to this
Application.
3. Communication regarding this Application should be addressed to:
Preston N. Carter Michael J. Wilson
Charlotte V. Cunnington Veolia Water Idaho, Inc.
Givens Pursley LLP 8248 West Victory Road
601 W. Bannock St. Boise, ID 83709
Boise, ID 83702 Telephone: [phone]
Telephone: [phone] [e-mail]
Facsimile: [phone]
[e-mail]
[e-mail]
[e-mail]
APPLICATION RE:POLLUTION CONTROL EQUIPMENT PAGE 2 OF 4

4. Veolia submits that the public interest does not require a hearing on this
matter and, therefore, requests that the Commission approve the Application by Minute
Order or under Modified Procedure.
5. If the Commission determines that further proceedings are necessary,
Veolia is prepared to have the Application heard as soon as possible.
6. Under the Idaho State Tax Commission's (the "Tax Commission") Property
Tax Administrative Rules, a notice from the Public Utilities Commission related to the
pollution-control exemption should be received by the Tax Commission"[o]n or before
April 30, each year." IDAPA 35.01.03.619.07.a.
7. In addition, companies that own operating property must file an operator
statement with the Tax Commission by April 30 each year. The operating statement
includes information related to tax exemptions, including the pollution-control exemption.
REQUEST FOR RELIEF
Veolia respectfully requests that the Commission:
a. Issue an order under Idaho Code § 63-602P certifying that the percentage of
exempt property calculated against the total invested plant of the Company, is
11.29%, as identified in Exhibit A;
b. Provide notice to the Tax Commission, under Property Tax Administrative
Rule 619.07.a and no later than April 20, 2025, listing the value of the
1 Veolia Water Idaho,Inc.'s utility plant is comprised of three components: (1)Property,Plant,and
Equipment($653,179,762): (2)Construction Work in Progress($23,514,615);and(3)Materials&Supplies
($2,415,393),as illustrated in Exhibit A.
APPLICATION RE:POLLUTION CONTROL EQUIPMENT PAGE 3 OF 4

investment percentage of Veolia's total plant devoted exclusively to the
elimination, control, or prevention of water pollution or air pollution; and
c. Any other relief the Commission deems just and reasonable.
Dated: March 11, 2025.
GIVENS PURSLEY LLP
By
Preston N. Carter
Attorneys for Veolia Water Idaho, Inc.
APPLICATION RE:POLLUTION CONTROL EQUIPMENT PAGE 4 OF 4

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT on March 11,2025 I caused a true and correct copy of the
foregoing to be served upon the following parties as indicated below:
Commission Staff Via Electronic Mail
Monica Barrios-Sanchez, Commission Secretary [e-mail]
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg. 8, Suite 201-A
Boise, ID 83714
Preston N. Carter
APPLICATION RE:POLLUTION CONTROL EQUIPMENT
18798264.3

VEOLIA WATER IDAHO, INC.
CASE No. VEO-W-25-01
APPLICATION RE: POLLUTION CONTROL EQUIPMENT
CONFIDENTIAL EXHIBIT A
PROVIDED UNDER SEPARATE COVER