(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 Crothersville, Indiana which contain impervious area in an amount based upon the assigned ERU or ENRU as determined below. Such storm water user fees shall be calculated and assessed on a tax parcel basis by parcel number.
(B) All real estate having Impervious Area within the corporate boundaries of the town will be assigned an ERU or ENRU in accordance with the following provisions:
(1) Residential real estate. A tax parcel containing single-family dwelling shall be one ERU.
(2) Non-residential real estate. Each tax parcel of non-residential real estate shall be assigned an ENRU.
(3) The identification of real estate tax parcels and parcel numbers, 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 a tax parcel shall be based upon the existing data in the Jackson County computer assisted appraisal system database for the respective determination date used for making the storm water user fee assessments.
(4) For each current year storm water user fee assessment, the determination date shall be March 1 of the prior year.
(5) There shall be no exceptions or exemptions from the assignment of ERUs or ENRUs and the assessment of storm water user fees for a particular type or classification of real estate tax parcel within the corporate boundaries of the town.
(Ord. 2016-6, passed 10-4-16)