benches and a natural bank for boats to tie up to for a day or week for sleeping or skiing. We are being required to pay a dock tax after December 1967. We have built our retirement home on Lake Lanier after saving for thirty-two years while we worked at teaching and railroading. There are four other families in our neighborhood who are in the same predicament. Will you please use your influence to stop this "dock" tax unless you require a tax from those who camp and picnic on government with all the free facilities? Sincerely yours, JESSIE H. KITCHENS Mrs. T. A. Kitchens. SEPTEMBER 13, 1967. Hon. PHIL LANDRUM, House of Representatives, Washington, D.C. DEAR MR. LANDRUM: In compliance with your request on September 9th during our discussion with you at your home, we are furnishing the following facts and information concerning fees imposed by the U.S. Army, Corps of Engineers. The figures given in the examples may be verified for accuracy from the Corps of Engineers concerning fee charges, office of Hall County Tax Assessors, Gainesville, Georgia, concerning Ad Valorem Taxes, and market values from the manufacturers and individuals who have constructed the structures. Examples are based on facts. The rental charge by Marinas in our area for boatdocks and boat stalls is $1.00 per linear foot per month. The Government receives 6% of this rental. For a 20 foot stall, the marina rental charge is $20.00 per month or $240.00 a year. The Government receives 6% or $14.40 of that amount annually. In comparison, the individual's 20 foot stall or dock would require a minimum of 308 square feet. This is about the minimum square footage with which one could get by with and have a structure sturdy enough to stay together and in which to place a small boat. The 308 square feet consists of a structure with two 4 foot wide by 24 foot long walkways on either side of the 9 foot wide by 20 foot long stall, and one 4 foot wide by 9 foot long rear section. The stall is the open area inside where the boat is docked. One must have a ramp to the dock of at least 4 feet wide by 20 feet long. The docking structure consists of 228 square feet and the ramp 80 square feet; a total of 308 square feet. The fee assessment for this small structure is $18.10 annually. We would like to call your attention to the fact that a 20 foot ramp is too short and will not suffice in most cases where the water is shallow and due to the fluctuation of the water level. In addition, a 20 foot stall will facilitate only the smaller boats and crafts. The fluctuation of the lake level alone necessitates more than a 20 foot ramp from shore to docking structure, with very few exceptions. This minimum size structure and the fee assessment thereto, illustrates the comparison between the amount the Government receives from the same size stall from the marina and the individual. Following are three examples and a sketch drawing of each and their dimen sions: Example 1 (See Drawing, Schedule A) Boatdocks.-Owner has structures with the following dimensions, very common: 12- by 20-foot swimming dock with 4- by 34-foot ramp-. 14- by 28-foot boat dock with 7- by 20-foot stall for boat_. Total Square feet 376 252 628 Explanations and details of the computations are shown in Schedule A. The fees on this individual's structures are almost six times greater than County Ad Valorem Taxes. Ad Valorem Taxes in Hall County are computed at the rate of $37.75 per thousand; based on 40% of market value. This individual has a home near the lake. The Tax Assessors have valued his house at $10,000. His Ad Valorem Tax on the house is $75.50. He will pay $42.10 in fees for a structure on the lake valued at $500.00. He has the choice of paying the fee of $42.10, in addition to taxes, or lose his privilege to use the structure on the lake which his income tax money helped to build. Example 2 (See Drawing, actual photograph of structure, Schedule B) Boathouse.-Owner has a structure with the following dimensions, very common: Square feet 22- by 32-foot boathouse with 10- by 28-foot stall (Stall area is included in square footage due to sundeck on top of structure; hence, the actual area covered by structure). 4- by 40-foot ramp--. Total 704 160 864 This structure will handle up to a medium size boat, but cannot facilitate the docking of larger crafts such as cabin cruisers; it is too small inside. Many people on Lake Lanier own structures very similar to this one because it is a very popular size. The fees, however, are changing structure owners' attitudes rapidly. Example 3 (See Drawing, Schedule C) Boathouse.-Owner of this structure has a luxury model with the following dimensions: Square feet 40- by 50-foot boathouse with twin stalls, 1 large enough for largest lake Total 2,000 720 2, 720 This structure is basically the same design as the one in Schedule B. Obviously, it is much larger and has many more luxurious features. This individual has had this structure about four years. Due to the additional expense of fees, this man has been trying to sell this structure. Only two potential buyers have been interested. Both decided not to buy after learning of the fee charges involved, the amount of county property taxes, marine insurance, etc. They obviously realized that a great deal more money would have to be spent just for the privilege of having the structure on the lake, in addition to buying it. In summary, we would like to re-emphasize that the fees are imposed with no services rendered whatsoever on the part of the Corps. In addition to the excessiveness of the fee charges, it seems only logical that they are also discriminatory against structure owners since public access areas have no such fees. If and when the Public Works Committee decides to have hearings, our Citizens Committee would like to have an opportunity to testify and give our side of the story. We trust that the information we have furnished is satisfactory and helpful. We ask only for fairness and reasonableness on the part of the Corps in its decisions in connection with fee charges which have an adverse affect on millions of Americans. Sincerely, Enclosures: Schedules A, B, C. CITIZENS COMMITTEE FOR Secretary and Treasurer. P.S. The fees also apply to picnic tables, patio areas, etc. at $5.00 a year. Roads are subject to fees, if they stem from a public road to Government property and must be maintained to Corps specifications. The fee rate is $25.00 for five years, to be paid in advance for the full five years. These structures are made of wood, built by owner. Total square feet of structures plus ramp is 626. (7' x 20' stall area not included; this is water area for boat), |