(A) The county shall establish minimum annual front-foot benefit assessments for a period of years coexistent with the period of maturity of any loans made or bonds sold for the purpose of raising moneys for the construction of water or sewer projects. The assessment will begin no later than the transfer (including lease) of the property or the issuance of a building permit, whichever is first to occur for each respective lot. Moneys received from such assessments shall be credited to the Enterprise Fund of the overall district in which the subdivision lies and will assist in liquidating the bond issue for the entire district's water and sewer system. For projects declared ready for service hereafter, front-foot benefit assessments shall be separated into the following classifications.
(1) Agricultural. Agricultural property shall be defined to be a large tract of land, not otherwise classified, which is used for agricultural purposes and is in excess of 25 acres. When a connection is made to the water or sewer system, the property is liable for a front-foot benefit assessment for its frontage not exceeding 300 feet. The assessment shall be at a rate equal to 75% of the residential assessment for the same project or line. If and when development or subdivision of the property is made, reclassification by the county will take place. Upon reclassification, the properties shall be assessed on the classification, at the rates, and on footage which are applicable for that project as of the date of reclassification. Reclassification is to be made when development is commenced or when a subdivision plat is filed among the Land Records of Carroll County, whichever is first.
(2) Small acreage.
(a) Small acreage, unimproved. Small acreage, unimproved, shall be defined lo be an unimproved tract of land of at least seven and one-half and not more than 25 acres in size and not otherwise classified. It shall be subject to a front-foot benefit assessment charge at 90% of the residential rale for the full frontage of the property if it abuts upon a water or sewer main, in whole or in part, not to exceed 300 feet.
(b) Small acreage, improved. Small acreage, improved, shall be defined to be an improved tract of land of at least seven and one-half and not more than 25 acres in size and not otherwise classified. Small acreage, improved includes three subclassifications as follows:
1. Residential. Residential property shall be defined to be property, either lots or parcels, used for dwelling purposes and not otherwise classified. There are two subclasses of residential property:
a. Single-unit residential property shall be defined as residential property having one dwelling unit constructed or occupied on the property. It shall be subject to a front-foot benefit assessment charge for the full frontage of the property if it abuts upon a water and sewer main, in whole or in part, not to exceed 300 feet and shall be assessed at 90% of the residential assessment for the same project or line.
b. Multi-unit residential property shall be defined as residential property having more than one dwelling unit constructed or occupied on the property. It shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts upon a water or sewer main in whole or in part.
2. Commercial. Commercial property shall be defined as that property used for trade, manufacturing, business or any other enterprise conducted for profit; or property used for privately or publicly owned schools or governmental purposes, except those properties classified industrial. These properties shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts upon the water or sewer main in whole or in part.
3. Industrial. Industrial property shall be defined as that property which is zoned I-1 or I-2 Districts, but which is not used for any of the permitted or conditional uses allowed within those zones; or which is used for the principal permitted uses or conditional uses of the I-1 or I-2 Districts, but those uses are on less than 50% of the land. These properties shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts upon the water or sewer main in whole or in part.
(3) Business. Business property shall be defined as that property which is less than seven and one-half acres in size, except as provided in division (A)(2)(b)3. above, and which is not residential property. There are two classifications of business property as follows:
(a) Commercial. Commercial property shall be defined as that property used for trade, manufacturing, business, or any other enterprise conducted for profit; or property used for privately or publicly owned schools or governmental purpose, except those properties classified industrial. These properties shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts upon the water or sewer main in whole or in part.
(b) Industrial. Industrial shall be defined as that property which is zoned I-1 or I-2 Districts (regardless of actual use); or which is used for any principal permitted use or for any approved conditional use of the I-1 or I-2 Districts. Industrial is also defined to be a property, which is over seven and one-half acres in size, which is used for the permitted or conditional uses of the I-1 or I-2 Districts and the permitted or conditional use occupies 50% or more of the property. These properties shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts upon the water or sewer main in whole or in part.
(4) Residential. Residential property shall be defined as property less than seven and one-half acres in size, either a lot or parcel, which is unimproved and zoned for residential development, or which is improved and used for dwelling purposes and not otherwise classified. There are two subclasses of residential property:
(a) Single-unit. Single-unit residential property shall be defined as residential property having one dwelling unit constructed or occupied on the property. It shall be subject to a front-foot benefit assessment charge for the full frontage of the property if it abuts upon a water and sewer main in whole or in part, not to exceed 300 feet; and
(b) Multi-unit. Multi-unit residential property shall be defined as residential property having more than one dwelling unit constructed or occupied on the property. It shall be subject to a front-foot benefit assessment for the full frontage of the property if it abuts on a water or sewer main in whole or in part.
(B) When the county establishes the annual front-foot benefit assessment pursuant to division (A) above, it shall assess front footage on the basis of the following schedule:
(1) Regular-shaped lots. A regular-shaped lot shall be defined as a lot which has no more or less than four sides and which is either square or rectangular in shape. A regular-shaped lot where one or more sides (in whole or in part) abuts upon a water or sewer pipe will be assessed according to the side or length of the property abutting the pipe. Property which does not abut upon a water or sewer pipeline, but is connected to the public facility, will be assessed as though the property abutted the water or sewer line.
(2) Corner lots. When a water or sewer pipeline abuts on all or a part of two nonparallel sides of a corner lot, the owner will be assessed on the short side and shall be assessed for all frontage over 175 feet on the longer side. If, at a later date, the corner lot is subdivided, then the original lot and each lot created will be reassessed upon recordation of a deed or plat for the property.
(3) Dead-end street or road. When a lot or property is located at the end of a street or road in which a water or sewer pipeline is laid and when such property can be served by the public facility, the front-foot benefit assessment shall be calculated according to the side of the lot that faces the street, lane, road, alley, or right-of-way in which the water pipe is placed, regardless of the length of pipe along such property, as though the property fully fronted the line.
(4) Irregular-shaped lot. An irregular-shaped lot shall be defined as a lot which is not a regular-shaped lot. When a lot served by water or sewer pipeline is determined to be irregular in shape, the dimensions of all sides shall be added and the result divided by the number of sides. The result shall be the assessable front-footage.
(a) Panhandle-shaped lot. Panhandle-shaped lots are irregular-shaped lots.
(b) Cluster-type subdivision lot. Cluster-type subdivision lots are irregular- shaped lots.
(c) Cul-de-sac lot. When a water or sewer pipe line serves a cul-de-sac lot, the front-foot assessment shall be calculated by establishing a line between the two sides of the lot between the points where the sidelines intersect the curve of the cul-de-sac; then by establishing a center point on that line; and then establishing a line from the center point to the center of the rear lot line; then by establishing a line from a point 35 feet from the established front line along the centerline to intersect the two side lines and measuring the distance along such line. That distance shall be the front-footage for that property. The lots shall be deemed to be irregular-shaped lots.
(5) End of street. When a lot or property is located at the end of a street, road, or right-of-way in which a water or sewer pipeline is laid and when such property can be served by the public facility, the front-foot benefit assessment shall be calculated in the same manner as for irregular-shaped lots.
(6) Other lots not herein defined. Any lots not coining within the above descriptions shall be assessed in the amount and in a manner determined by the county as reasonable and fair.
(C) Upon the designation of a water or sewer system as an "operating system", the county shall promptly levy front-foot benefit assessment charges on all properties which are by law required to be assessed, subject to the following procedures:
(1) Each property will be classified according to division (A) above.
(2) After all property is classified, a front-foot benefit assessment shall be established for each classification. The total front-foot benefit assessment shall not exceed an amount necessary to retire any bonds issued for the construction of facilities which serve the property.
(3) After the front-foot benefit assessment is established for each classification, the county shall determine the front-footage of each property using the provisions of division (B) above.
(4) After the front-footage is determined, it shall be multiplied by the front-foot benefit assessment which was established for the classification which applies to that property. The result shall be the annual front-foot benefit assessment which shall be applied to that property.
(5) After the front-foot benefit assessment is established, notice shall be given each property owner of the classification into which his or her property falls and of the amount of the front-footage established for his or her property, and shall be given notice of the amount of the property owner's front-foot benefit assessment.
(6) Notice shall be given by first-class mail to the last known address of the property owner as reflected by the records of the Tax Collector. Notice shall be effective upon the fifth day after deposit of the notice in the United States mail, postage prepaid. The notice shall advise the property owner of a date, time and place at which he or she will be heard to contest the classification and front-footage attributable to his or her property.
(7) If, after notice as provided in division (C)(6) above, the property owner does not appear at the date, time, and place for his or her hearing, the front-foot benefit assessment shall be final and shall not be changed except by a change in use of the property which results in a reclassification as provided herein, or changed as a result of subdivision of the property which would change the method of calculation of the front-footage pursuant to division (C) above.
(D) The hearing provided for by division (C)(6) above shall be conducted by the County Commissioners. At the hearing, the utility and the property owner shall be entitled to present all evidence that is relevant and material to the dispute. Based upon the evidence presented and the comments of the property owner and the county, the County Commissioners shall within 30 days set an annual front-foot benefit assessment for the subject property. The decision of the County Commissioners shall be final and binding on the county and the property owner.
(E) When the county determines that a property upon which an annual front-foot benefit assessment has been levied is no longer within the classification made of that property, the county shall reclassify the property. A reclassification shall be conducted in the same manner as for an original classification.
(F) When service is extended to a property which has not been previously classified, or to property which has been subdivided since the classification for it was established, the property owner shall agree to the levy of front-foot benefit assessments pursuant to a contract with the county. The contract shall provide for the classification of each property to be served, its applicable front-footage, the rate per front-foot, and the date upon which the levy shall be effective, which shall be no later than the transfer (including lease) of the property, or the application for a building permit, whichever is the first to occur for each respective lot.
(2004 Code, § 179-5) (Ord. 02-20, passed 11-21-2002; Ord. 2019-09, passed 12-12-2019; Ord. 2021-09, passed 10-14-2021)