In implementing and conducting an appraisal process for determining cabin user fees, the Secretary shall—
(1)
complete an inventory of improvements that were paid for by—
(C)
cabin owners (or predecessors of cabin owners),
during the completion of which the Secretary shall presume that a cabin owner, or a predecessor of the owner, has paid for the capital costs of any utility, access, or facility serving the lot being appraised, unless the Forest Service produces evidence that the agency or a third party has paid for the capital costs;