NC0061719_Tax Certification_20010131

January 31, 2001
MEMORANDUM
TO: Dave Goodrich
Permits and Engineering
FROM: Ricky Revels, Environmental Technician �j 4. L
Fayetteville Regional Office'
SUBJECT:
Tax Certification Request
Heater Utilities - Woodlake Facility
Wastewater Pollution Abatement Equipment ;
Wastewater Treatment Facilities - NC0061719 (WWTP)
WQ0016750 (Sewer Systems)
Certification No.TCS-FV- 012
Subject facility submitted a request for Tax Certification of pollution abatement equipment and
associated land as operated under National Pollute Discharge Elimi ation System WWTP arid
Sewer Line Extension Permits (NC0061719 and WQ0016750) for local Moore County tax
credits. Mr. Ricky Revels' Environmental Technician, Fayetteville Regional Office, visited this
facility on December 22, 2000, to verify that subject wastewater treatment system equipment was
installed and operating properly. Therefore, it is the opinion of the Fayetteville Regional Office
that the wastewater treatment equipment was installed for the purpose of abating pollution in the
Cape Fear River Basin and it is this office's recommendation that this facility be approved for a
tax certification.
If there are any questions or further clarification is needed, please do not hesitate to
contact me at [phone] ext. 720.
RPJrr
Attachments

NGRTBE CAROLINA
DEPARTMENT OF ENVIRONMENT, AND NATURAL RESOURCES
TAX CERTffICATION-
(FranchiselPrivilege; Amortization; Ad Valorem)
In accordance with the provision of the General Status of North Carolina (G.S. 105-275(8), this
document is to certify that:
Heater Utilities, INC.
Moore County
has obtained_the appropriate Certificates of Public Convenience and Necessity from the North
Carolina Utilities Commission and had been issued the appropriate permits from the Divjsiop. of
Water Quality which authorize Heater Utilities, Inc.,to own and operate wastewater '
treatment/collection facilities which serve Woodlake Country Club-:NC0061719 and `Y
2WQ0016750 which now includes the wastewater collection systems as described in the following
Rescinded Permit Numbers : WQ0012758; WQ0012813; WQ0013145;'WQ0013516;
WQ001350; WQ0013657; WQ0014291; WQ0014300; WQ0007218; and continued operation of
WQ0016750 in Moore County.
The Environmental Management Commission (EMC) and the Department of Environment and
Natural Resources have found that the facility referenced above:
a. have been constructed andplaced into operation; and
b.- comply with the requirements of the EMC; and
•
C. are being operated in accordance with the terms and conditions of the
applicable permits (referenced above); and,
d. have as their primary, rather than incidental purpose, the reduction of
pollution resulting from the operation of the facilities that they serve.

Tax Certification
Heater Utilities, Inc.
Page - 2
Issued at Fayetteville, North Carolina this the 31 st day of January, 2001.
By the -direction of the North Carolina Environmental Management Commission and the North
Carolina Department afEnvironment and Natural Resources.
Paull. Rawls
Regional Water Quality Supervisor
Fayetteville Regional Office
TCS-V-012

North Carolina
Department of Environment and Natural Resources
Division of Water Quality
Fayetteville Regional Office
Michael F. Easley, Governor
William G. Ross, Jr., Secretary
Kerr T. Stevens, Director
DIVISION OF WATER QUALITY
January 31; 2001
Mr. Jerry H. Tweed
Heater Utilities, Inc.
PO Drawer 4889 "
Cary, NC 27519 •
ATA,
NCDENR
SUBJECT: Tax Certification of Pollution
Abatement Equipment„,. .,;-
Heater Utilities,
Woodlake Country Club
Moore County
Dear Mr. Tweed-:
Transmitted herewith are two (2) copies of a Tax Certification No. TCS-FV-012 covering
the construction and operation of wastewater treatment equipment which were authorized and are
operating_ under Water Quality Permits: NC0061719 (Waste Water Treatment Plant) and
WQ0016750 (Waste Water. Collection System).
This Certificatiog. may be used by the industry to obtain -tax ibenefits in keeping with the
appropriate laws and supersedes any previous Certification issued for wastewater treatment
equipment located at this.site.
c relyy
u\. Paul E awls
Regional Water Quality Supervisor
PER/RR/rr
cc: Mr. Eddie Parris, Tax Administrator
Moore County
225 GREEN STREET- SUITE 714 / SYSTEL BUILDING / FAYETTEVILLE, NC 28301-5043
PHONE [phone] FAX [phone] WWw:ENR.STATGNC.US/ENR'
AN EQUAL OPPORTUNITY / AFFIRMATIVE ACTION EMPLOYER- 50% RECYCLED/10% POST CONSUMER, PAPER
DENR TOLL FREE HOTLINE: [phone]

North Carolina
Department of Environment and Natural Resources
Division of.Water. Quality
Fayetteville Regional Office
Michael F. Easley;Governor.
William G. Ross, Jr.; Secretary
Kerr T. Stevens, Director
. DIVISION OF WATER QUALITY
Mr. Eddie Parris,.Tax Administrator
Moore County
Courthouse Square •
. Carthage, NC 28327
Lr
Dear Mr. Parris:
January.31, 2001
ATt,
NCDENR
SUBJECT: Tax Certification of Pollution
Abatement Equipment .-
Heater Utilities, Inc.,
woodlake Country Club
Moore County
Transmitted herewith are two (2) copies of a Tax Certification No. TCS-FV-012 covering
the construction and operation of wastewater treatment equipment which were authorized and are
operating under Water Quality Permits: NC0061719 (Waste Water Treatment Plant) and
• WQ0016750 (Waste Water.Collection System).
This Certification.:rnay be used by the industry to obtain tax benefits in keeping with the
appropriate laws and supersedes any previous Certification issued for wastewater treatment
equipment located at this site.
:finer
Paul E. Rawls
Regional Water Quality Supervisor
cc: Mr. Jerry H. Tweed
225 GREEN STREET- SUITE 714 / SYSTEL BUILDING / FAYETTEVILLE, NC 28301-5043
PHONE [phone] FAX [phone] WWW.ENR.SPATE.NC.US/ENR`
AN. EQUAL OPPORTLNIT_Y / AFFIRMATIVE ACTION EMPLOYER- 50% RECYCLED/10% POST CONSUMER PAPER
DENR TOLL FREE HOTLINE: [phone]

Heater
Utilities
WATER AND WASTEWATER SERVICES
September 5, 2000
Mr. Paul E. Rawls
State Division of Water Quality
225 Green Street
Suite 714/Systel Building
Raleigh, NC 27609
Dear Mr. Rawls:
202 MacKenan Court
Cary, North Carolina 27511
phone : [phone]
fax : [phone]
P.O. Drawer 4889, Cary, NC 27519
SOD
' p 6 2000
FAYET •
��, tea•
Heater Utilities, Inc. (Heater) request a letter of, exemption from
Moore County taxes on the following wastewater utility system:
Subdivision Name
Woodlake
Wastewater Treatment
Plant Size State Permit No.
500,000 gpd NC0061719
la, dor
Current No.
Houses Served
367
Heater is a public utility company,.regul ated--by the North Carolina
Utilities Commission and DWQ in providing water and wastewater service to
numerous areas including the one listed above. Heater owns and operates the --
activated sludge wastewater treatment plant and wastewater collection system
serving Woodlake subdivision.
This system is used exclusively for waste disposal .in a wastewater
utility system that abates, reduces and prevents the pollution of water and is
exempt from taxation for property taxes pursuant to G.S! 105-275(8)a.
Enclosed is a copy of the certification from the North Carolina
Utilities Commission indicating that Heater is certified to own and operate
the wastewater .treatment plant and collection system s a, ci f i ed abov&. Also
enclosed for your reference is a tax.certification recently issued for two of
Heater's systems in Wake County.
If I can provide further information, please do not hesitate to contact
me.
Sincerely,
jj
a G
,H:t.Tweed
ice President
JHT/rt
Enclosures

STATE OF NORTH CAROLINA
UTILITIES COMMISSION
RALEIGH
APPENDIX A
DOCKET NO, W-274, SUB 214
BEFORE THE NORTH CAROLINA UTILITIES COMMISSION
HEATER UTILITIES, INC.
is granted this
CERTIFICATE OF PUBLIC CONVENIENCE AND NECESSITY
to provide water and sewer utility service
in
WOODLAKE COUNTRY CLUB
Moore County, North Carolina
subject to any orders, rules, regulations,
and conditions now or hereafter lawfully made
by the North Carolina Utilities Commission.
ISSUED BY ORDER OF THE COMMISSION.
This the 2nd day of August , 1999,
NORTH CAROLINA UTILITIES COMMISSION
Geneva S. Thigpen, Chief Clerk

NORTH CAROLINA DEPARTMENT OF
ENVIRONMENT AND NATURAL RESOURCES
RALEIGH, NORTH CAROLINA
TAX CERTIFICATION
(Franchise/Privilege; Amortization; Property)
In accordance with the provisions of the General Statutes of North Carolina (G.S. 105-275 (8)), this
document is to certify that:
HEATER UTILITIES, INC.
WAKE COUNTY
has obtained the appropriate 'Certificates of Public Convenience and Necessity from the North Carolina
Utilities Commission and has been issued the appropriate permits from the Division of Water Quality which
authorize Heater Utilities, Inc. to own and operate wastewater treatment/collection facilities which serve
Wildwood Green Subdivision-NC0063614 and Hawthorne Subdivision-NC0049662 in Wake County.
The Environmental Management Commission (EMC) and the Department of Environment and Natural
Resources have found that the facilities referenced above:
a. have been constructed and placed into operation; and
b. comply with the requirements of the EMC; and
c. are being operated in accordance with the terms and conditions of the
applicable permits (referenced above); and
d. have as their primary, rather than incidental purpose, the reduction of
pollution resulting from the operation of the facilities that they serve.

Tax Certification
Heater Utilities, Inc.
Page -2-
Issued at Raleigh, North Carolina this the 22nd day of June, 2000. '
By the direction of the North Carolina Environmental Management Commission and the North Carolina
Department of Environment and Natural Resources.
Kenneth Schuster, P.E.
Regional Water Quality Supervisor
Raleigh Regional Office
TCS-RH013
file: h:\taxcert\heater.haw

POSSIE3LE • 919-467-7E54.
DEC-12-2000 10:05
Heater
Utilities
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•• FAX TRANSMISSION COVER SHEET
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Cari, Carolina 27511
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P.O. °rawer 4889. Car/. NC 27519
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CITY: Fittrelify ; (le
PHONE: 5/ 0 Cfor6
FAX: q to tt-1N; O7p7
'FROM THE OFFICE OF HEATER UTILITIES, INC.,CARY, NORTH CAROLINA.:
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TOTAL NUMBER OF PAGES (INCLUDING COVER SHEET):
DATE: 210./00
TIME:
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COMMENTS:
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IF YOU 00 NOT RECEIVE ALL THE PAGES OF THIS FACSIMILE, PLEASE CiW, AS N AS •

WOOOLAKE SEWER
SYSTEM # 240
DATE ACQUIRED: 8/4/1999
Description 1
t.0 r--Pump station
)4Stefrrdrairr
Flow meter
Z0 ' d 1E1101
et well
Wastewater treatment plant Ott"
Sewer rehabilitation area (c., w i e La^''�
Wastewater treatment plant
Tie-in equipment 7
Relay system =k' `f"t z�
Manual pump - (np �•
Sewer service _connections - •- A 41, LS
15 hp motor tnr P A c v k4v $low a v5
Electrical controls w os e eo.}w f5
0-rings 1,
Gapitalizediab rand-payroff-taxes .' 1991 398.510
Water and Sewer Extension on Greenbrier(sewer portion) w,410 O 12.18 ------1993 ---160.210
Move existing pumps into new lift station relay/8" sewer main Dogwood M-'.jt,"ss 1• 1993 360.210
New sewer main to new clubhouse w/manhole & 6" sewer service to building'? 1994 360.210
Pyo
,>x4,,4d0.4.10.i O t )
Asset
Year GL # Life,
1989 354.510
1989 354.510
1989 364.210
1989 370.310
1989 380.410
1989 380.410
1989 380.410
1989 398.510
1990 371.310
1990 371.310
199,1 363.2.10.
1991 371.310
1991 371.310
1991 380.410
25
25
25
25
25
25
25
25
5
3
25
25
10
10
Asset $
Cost 2000 2000
Through Accum Net Book
10/2000 Deprep Value
27,857.00 12,814,22 15, 042.78
50,341.00 23,156.86 27,184.14
3,328.00 1,530.88 1,797.12
27,055.00 12,445.30 14,609.70
425,399,00 195,683.54 229,715.46
13,426.00 6,175.96 7,260.04
462,632.00 212,810.72 249,821.28
5,184.00 2,384.64 2,799.36
448.00 448.00
437.00 437.00 - •
1,775.00.. .674.50 ._ 1,100.50
1,711.00 650.18 1,060..82
177.00 168.15 8.85
2,686.00 2,551.70 134.30
25
--25
25
25
1994-363721-8---25
348.00 132.24 215.76
---28,949.80 � - 8,684.93 20- 264.87
9,420,00 2,826.00 6,594.00
6,609.40 1,718.47 4,890.93
555-74 144:50-4-1-134-
699; 99 1-82:00 517;99
.�Coilection Sewers -Force - - 1999 - 360.210-40----- ---- . 4,967:95 _____ -- 186,30 4,781.65 -
0 242.88 2,793.12
- Sewer Taps & manholes - s . P r°,r- -f
-Sewer Services to Customers "r•.
- Sewer Flow Measuring Devices- weirs FI3'4'
Sewer Treatment Disposal Equipment 7
Suntey_o(_waterlsewer-line-easements;-tank-&- R(sewer) 7
e3:vey-Structures-and-improveh mitts
s
-tine-079i`oi55 7 (1C-9
Sewer Pumping Equipment 7,(1) gkcti �� 000G©o��f7��
Sewer Laboratory Equlpment(Di S r '* g5 P.o -/(`", e � "" S doe "-
(t) t{kcif 5 SroN . Dav°`1"`he% r... ,) No, r/70d-�j
(,J I}�t14 Ctt..M,i 's/HqRo800I3&971.
ite - j}Gn w e ier. 1 Dg 0 0
1999
1999
-T999
1999
1999
2000
2000
2000
2000
2000
2000-
2000
U
1999 363.210 25 81,572.75 6.525.82
363.210 40 :: , 291.07 10.92y
364.210 5 -188.34 56.51
371.310 20 877818.75 6,586141
380.410 20
398.510 25
354.510 3D
360.210 40
361.210 40
363.210 . 40
370.310 30
371.310 20
394.510 10
8,499.16 637.44
3,030.72 242.46
538.61 8.97
5,093.98 63.68
1,325.57 16.57
57.79 0.72
1,6t10.00 26.64
16,109.45 402.74
4,854.80 242.74
75,046.93
2.80.15
131.83
81,2-32734
7,861.72
2,788.26
529.64
5,030.30
1.309.00
57.07
1,573.38
15,706.71
4,612.06
1.290,382,94 502,029.68 788,353,26
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