Pennsylvania Consolidated Statutes

66 Pa. Cons. Stat. § 1329 (2026)

 Valuation of acquired water and wastewater systems.

✓ current as of May 2026
Coverage note: this corpus holds the consolidated Pa.C.S. titles only. Unconsolidated P.S. statutes (UTPCPL 73 P.S. § 201-1, Liquor Code, wage payment laws) are not included; a miss here does not mean the statute does not exist. Check palegis.us.
Find cases: SyfertCases citing this section PA-LEGpalegis.us JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

§ 1329.  Valuation of acquired water and wastewater systems.

(a)  Process to establish fair market value of selling utility.--Upon agreement by both the acquiring public utility or entity and the selling utility, the following procedure shall be used to determine the fair market value of the selling utility:

(1)  The commission will maintain a list of utility valuation experts from which the acquiring public utility or entity and selling utility will choose.

(2)  Two utility valuation experts shall perform two separate appraisals of the selling utility for the purpose of establishing its fair market value.

(3)  Each utility valuation expert shall determine fair market value in compliance with the Uniform Standards of Professional Appraisal Practice, employing the cost, market and income approaches.

(4)  The acquiring public utility or entity and selling utility shall engage the services of the same licensed engineer to conduct an assessment of the tangible assets of the selling utility. The assessment shall be incorporated into the appraisal under the cost approach required under paragraph (3).

(5)  Each utility valuation expert shall provide the completed appraisal to the acquiring public utility or entity and selling utility within 90 days of execution of the service contract.

(b)  Utility valuation experts.--

(1)  The utility valuation experts required under subsection (a) shall be selected as follows:

(i)  one shall be selected by the acquiring public utility or entity; and

(ii)  one shall be selected by the selling utility.

(2)  The utility valuation experts shall not:

(i)  derive any material financial benefit from the sale of the selling utility other than fees for services rendered; or

(ii)  be an immediate family member of a director, officer or employee of either the acquiring public utility, entity or selling utility within a 12-month period of the date of hire to perform an appraisal.

(3)  Fees paid to utility valuation experts may be included in the transaction and closing costs associated with acquisition by the acquiring utility or entity. Fees eligible for inclusion may be of an amount not exceeding 5% of the fair market value of the selling utility or a fee approved by the commission.

(c)  Ratemaking rate base.--The following apply:

(1)  The ratemaking rate base of the selling utility shall be incorporated into the rate base of:

(i)  the acquiring public utility during the acquiring public utility's next base rate case; or

(ii)  the entity in its initial tariff filing.

(2)  The ratemaking rate base of the selling utility shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.

(d)  Acquisitions by public utility.--The following apply:

(1)  If the acquiring public utility and selling utility agree to use the process outlined in subsection (a), the acquiring public utility shall include the following as an attachment to its application for commission approval of the acquisition filed pursuant to section 1102 (relating to enumeration of acts requiring certificate):

(i)  Copies of the two appraisals performed by the utility valuation experts under subsection (a).

(ii)  The purchase price of the selling utility as agreed to by the acquiring public utility and selling utility.

(iii)  The ratemaking rate base determined pursuant to subsection (c)(2).

(iv)  The transaction and closing costs incurred by the acquiring public utility that will be included in its rate base.

(v)  A tariff containing a rate equal to the existing rates of the selling utility at the time of the acquisition and a rate stabilization plan, if applicable to the acquisition.

(2)  The commission shall issue a final order on an application submitted under this section within six months of the filing date of an application meeting the requirements of subsection (d)(1).

(3)  If the commission issues an order approving the application for acquisition, the order shall include:

(i)  The ratemaking rate base of the selling utility, as determined under subsection (c)(2).

(ii)  Additional conditions of approval as may be required by the commission.

(4)  The tariff submitted pursuant to subsection (d)(1)(v) shall remain in effect until such time as new rates are approved for the acquiring public utility as the result of a base rate case proceeding before the commission. The acquiring public utility may collect a distribution system improvement charge during this time, as approved by the commission under this chapter.

(5)  The selling utility's cost of service shall be incorporated into the revenue requirement of the acquiring public utility as part of the acquiring utility's next base rate case proceeding. The original source of funding for any part of the water or sewer assets of the selling utility shall not be relevant to determine the value of said assets.

(e)  Acquisitions by entity.--An entity shall provide all the information required by subsection (d)(1) to the commission as an attachment to its application for a certificate of public convenience filed pursuant to section 1102.

(f)  Postacquisition projects.--The following apply:

(1)  An acquiring public utility's postacquisition improvements that are not included in a distribution improvement charge shall accrue allowance for funds used during construction after the date the cost was incurred until the asset has been in service for a period of four years or until the asset is included in the acquiring public utility's next base rate case, whichever is earlier.

(2)  Depreciation on an acquiring public utility's postacquisition improvements that have not been included in the calculation of a distribution system improvement charge shall be deferred for book and ratemaking purposes.

(g)  Definitions.--The following words and phrases when used in this section shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Acquiring public utility."  A water or wastewater public utility subject to regulation under this title that is acquiring a selling utility as the result of a voluntary arm's-length transaction between the buyer and seller.

"Allowance of funds used during construction."  An accounting practice that recognizes the capital costs, including debt and equity funds that are used to finance the construction costs of an improvement to a selling utility's assets by an acquiring public utility.

"Entity."  A person, partnership or corporation that is acquiring a selling utility and has filed or whose affiliate has filed an application with the commission seeking public utility status pursuant to section 1102.

"Fair market value."  The average of the two utility valuation expert appraisals conducted under subsection (a)(2).

"Ratemaking rate base."  The dollar value of a selling utility which, for postacquisition ratemaking purposes, is incorporated into the rate base of the acquiring public utility or entity.

"Rate stabilization plan."  A plan that will hold rates constant or phase rates in over a period of time after the next base rate case.

"Selling utility."  A water or wastewater company located in this Commonwealth, owned by a municipal corporation or authority that is being purchased by an acquiring public utility or entity as the result of a voluntary arm's-length transaction between the buyer and seller.

"Utility valuation expert."  A person hired by an acquiring public utility and selling utility for the purpose of conducting an economic valuation of the selling utility to determine its fair market value.

(Apr. 14, 2016, P.L.76, No.12, eff. 60 days)

 

2016 Amendment.  Act 12 added section 1329.

Notes of Decisions
Cited in 7 cases (6 in the last 5 years), 2018–2026 · leading case: Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018).
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). · cites it 9× “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
Swift & Choi Dev., LLC v. PA PUC (Pa. Commw. Ct. 2021). · cites it 5× “§ 1103(a);7 and Section 1329 of the Code, 66 Pa.C.S. § 1329 (relating to valuation of acquired water and wastewater systems).”
P.M. Cicero v. PA PUC (Pa. Commw. Ct. 2023). · cites it 5× “1 Petitioner further asserts that precedent does not support the Commission’s decision and that the Commission erred in relying on Section 1329 of the Code, 66 Pa.C.S. § 1329, for the Commission’s policy of promoting consolidation and regionalization of wastewater authorities.”
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). · cites it 5× “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). · cites it 5× “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
The Cnty. of Delaware v. PA PUC (Pa. Commw. Ct. 2022). “2 Section 1329(c) of the Code, 66 Pa.C.S. §1329(c), addresses the issue of the Commission’s determination of the rate base value for assets acquired that will later be added to the rate base of the acquiring utility for ratemaking purposes.”
PA-Am. Water Co. v. PA PUC (Pa. Commw. Ct. 2026). “6 A Commission ALJ then 5 66 Pa.C.S. § 1329. 6 As our Supreme Court has aptly explained: Section 1329 of the Code created a process where, upon agreement of the acquiring and selling utilities engaged in a transaction for the purchase of the selling utility, the parties can…”
— 66 Pa. Cons. Stat. § 1329(a) — 4 cases
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
P.M. Cicero v. PA PUC (Pa. Commw. Ct. 2023). “1 Petitioner further asserts that precedent does not support the Commission’s decision and that the Commission erred in relying on Section 1329 of the Code, 66 Pa.C.S. § 1329, for the Commission’s policy of promoting consolidation and regionalization of wastewater authorities.”
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
— 66 Pa. Cons. Stat. § 1329(a)(1) — 2 cases
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
— 66 Pa. Cons. Stat. § 1329(c) — 3 cases
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
The Cnty. of Delaware v. PA PUC (Pa. Commw. Ct. 2022). “2 Section 1329(c) of the Code, 66 Pa.C.S. §1329(c), addresses the issue of the Commission’s determination of the rate base value for assets acquired that will later be added to the rate base of the acquiring utility for ratemaking purposes.”
P.M. Cicero v. PA PUC (Pa. Commw. Ct. 2023). “1 Petitioner further asserts that precedent does not support the Commission’s decision and that the Commission erred in relying on Section 1329 of the Code, 66 Pa.C.S. § 1329, for the Commission’s policy of promoting consolidation and regionalization of wastewater authorities.”
— 66 Pa. Cons. Stat. § 1329(c)(2) — 5 cases
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
Swift & Choi Dev., LLC v. PA PUC (Pa. Commw. Ct. 2021). “§ 1103(a);7 and Section 1329 of the Code, 66 Pa.C.S. § 1329 (relating to valuation of acquired water and wastewater systems).”
P.M. Cicero v. PA PUC (Pa. Commw. Ct. 2023). “1 Petitioner further asserts that precedent does not support the Commission’s decision and that the Commission erred in relying on Section 1329 of the Code, 66 Pa.C.S. § 1329, for the Commission’s policy of promoting consolidation and regionalization of wastewater authorities.”
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
— 66 Pa. Cons. Stat. § 1329(d)(1) — 3 cases
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
— 66 Pa. Cons. Stat. § 1329(d)(1)(i) — 1 case
Swift & Choi Dev., LLC v. PA PUC (Pa. Commw. Ct. 2021). “§ 1103(a);7 and Section 1329 of the Code, 66 Pa.C.S. § 1329 (relating to valuation of acquired water and wastewater systems).”
— 66 Pa. Cons. Stat. § 1329(d)(2) — 1 case
Swift & Choi Dev., LLC v. PA PUC (Pa. Commw. Ct. 2021). “§ 1103(a);7 and Section 1329 of the Code, 66 Pa.C.S. § 1329 (relating to valuation of acquired water and wastewater systems).”
— 66 Pa. Cons. Stat. § 1329(d)(3)(ii) — 1 case
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
— 66 Pa. Cons. Stat. § 1329(d)(5) — 1 case
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
— 66 Pa. Cons. Stat. § 1329(g) — 4 cases
Tanya J. McCloskey, Acting Consum. Advocate v. PA PUC, 195 A.3d 1055 (Pa. Commw. Ct. 2018). “1 (Aqua) filed an application with the Pennsylvania Public Utility Commission (Commission) under Sections 1329 and 1102 2 of the Public Utility Code (Code), 66 Pa.C.S. §§ 1329 & 1102, for the approval of the acquisition of the wastewater system assets of New Garden Township…”
P.M. Cicero v. PA PUC (Pa. Commw. Ct. 2023). “1 Petitioner further asserts that precedent does not support the Commission’s decision and that the Commission erred in relying on Section 1329 of the Code, 66 Pa.C.S. § 1329, for the Commission’s policy of promoting consolidation and regionalization of wastewater authorities.”
Consum Adv v. PUC; Apl of: East Whiteland Twp (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Consum Adv v. PUC; Apl of: Aqua PA Wastewater Inc (Pa. 2025). “66 Pa.C.S. § 1329(a). If the parties opt for this procedure, the ratemaking base rate 3 of the selling utility “shall be the lesser of the purchase price negotiated by the acquiring public utility or entity and selling utility or the fair market value of the selling utility.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.