City of Santa Rosa, California - Page 3

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          interest on the proposed bonds will be excludable from the gross             
          income of prospective bondholders under section 103(a).                      
                                      Background                                       
               This case was submitted fully stipulated under Rule 122.                
          The stipulation of facts, the stipulation as to administrative               
          record, and the attached exhibits are incorporated herein by this            
          reference.                                                                   
               Petitioner is a political subdivision of the State of                   
          California and has taxing powers, police powers, and powers of               
          eminent domain under the constitution and laws of that State.                
          Petitioner owns and operates a subregional sewage and water                  
          reclamation system, which includes facilities for collection and             
          treatment of sewage and other effluent, tertiary treatment of the            
          wastewater produced therefrom, a reservoir for storing                       
          wastewater, pipelines, and other facilities for the                          
          transportation of wastewater to discharge points.2  This system              
          serves approximately 250,000 people in central Sonoma County,                
          California, including the cities of Santa Rosa, Rohnert Park,                
          Cotati, and Sebastopol, as well as a portion of the                          
          unincorporated area of Sonoma County.  As of July 31, 1996, the              
          system had a capacity for 18 million gallons of wastewater per               
          day, which was disposed of by means of urban irrigation, created             


               2Wastewater or effluent generated by petitioner’s sewage                
          treatment process receives tertiary treatment under California               
          Department of Health Services standards before any discharge.                




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Last modified: May 25, 2011