We reject respondents' argument that a single, one-time surcharge was imposed on July, 1, 2000 that continued to accrue annually until such time as petitioner installed a water meter, and that petitioner's challenge thereto, which was not made until after July 1, 2004, is barred by a four-year administrative statute of limitations. The challenged assessments should be viewed as separate and discrete where they were separately imposed in and based on petitioner's annual...
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