(A) There is hereby assessed a storm water user fee to each owner of residential real estate and non-residential real estate located within the corporate boundaries of the Town of Cicero, Indiana which contain impervious area in an amount based upon the assigned ERU as determined below. Such storm water user fees shall be calculated and assessed on a tax parcel basis by Town of Cicero's Clerk-Treasurer's Office.
(B) All real estate having Impervious Area within the corporate boundaries of the Town of Cicero, Indiana will be assigned an ERU in accordance with the following provisions:
(1) Residential real estate. A tax parcel containing only a single-family dwelling or one residential lot shall be one ERU. A tax parcel containing multiple single-family dwellings or units shall be equal to the total number of units on the parcel. For example, a tax parcel containing two-family dwellings shall be considered two ERUs.
(2) Non-residential real estate. The minimum ERU for a parcel of non-residential real estate shall be one ERU. Each tax parcel of non-residential real estate shall be assigned an ERU based upon the parcel's individually measured or calculated impervious area in acres divided by one tenth (0.10) of an acre. This division will be calculated and rounded to the second decimal place. If the ERU determined by this method is greater than one ERU, the tax parcel's ERU shall be assigned per this calculation. Any non-residential real estate with an ERU of less than one shall be considered to have one ERU.
(3) The identification of real estate tax parcels, the classification of primary use, the determination of whether a tax parcel contains a dwelling, the number of dwellings a tax parcel contains, the classification of the type of dwelling and type of real estate, and the calculation of the Impervious Area on the tax parcel shall be based upon existing data in the Hamilton County mass appraisal system database for the respective determination date used for making the storm water user fee assessments.
(4) For each current storm water user fee assessment, the determination date shall be March 1 of the prior year.
(C) There shall be no exceptions or exemptions from the assignment of ERU’s and the assessment of storm water user fees for a particular type of classification of real estate tax parcel within the corporate boundaries of the Town of Cicero, Indiana.
(Ord. 10-09-2018-2, passed 11-20-18)