(A) This section establishes a discount for land and buildings used for various purposes when exempt from property taxation under I.C. 6-1.1-10-1, 6-1.1-10-2, 6-1.1-10-4, 6-1.1-10-5, and 6-1.1-10-16.
(B) This section also discusses some of the most common credit considerations and requirements but is not intended to be the exclusive authority. The Board, through the rules and regulations of the DSM shall more fully and completely establish the credit policies and procedures for stormwater management.
(1) Discounts. The following categories of property exempt from property taxation shall be entitled to a 25% discount off of the gross ERUs assigned for any land or building under § 54.071 where the statutory exemption has been granted and can be confirmed through the records of the County Auditor’s office, upon proper application for the discount:
(a) I.C. 6-1.1-10-1. Property of the United States and its agencies and instrumentalities;
(b) I.C. 6-1.1-10-2. Property owned by the state and any agency thereof or the State Bureau of Motor Vehicles Commission;
(c) I.C. 6-1.1-10-4. Property owned by a political subdivision of the state;
(d) I.C. 6-1.1-10-5. Property owned by the city which is used to provide a municipal service; and
(e) I.C. 6-1.1-10-16. Property owned, occupied, and used for educational, literary, scientific, religious, or charitable purposes.
(2) Credit availability.
(a) Generally. Credit will be available to all properties for various forms and levels of abatement.
(b) Maintenance requirements. Credit will only be allowed for properties where structural controls are maintained in fully functional condition and according to maintenance criteria and design standards issued by the DSM.
(c) Existing structure credits. Credit will be allowed for previously constructed abatement features or stormwater controls. The amount of credit granted will be determined by the methods of design as outlined within the rules and regulations of the DSM.
(d) Property location. Credit will be granted on the basis of location of a given property in relation to a major waterway of the United States, if it directly discharges its stormwater to that waterway in conformance with all maintenance criteria and design standards as applicable. The waterways covered by this section shall include the Grand Calumet River and the Indiana Harbor Ship Channel, tributaries and other ditches and drains specified in the rules and regulations of the DSM, and any legal public drains under the control by the county.
(e) Voluntary controls. For new developments, credit will be granted where the city requires abatement features or stormwater controls to be constructed and/or maintained, and all city standards and criteria are met. Other voluntary controls or upgrades of existing systems through retrofitting will be granted credits on a case-by-case basis considering the impact of the controls on the city’s stormwater system, as determined by the DSM.
(f) Detention/retention. Credit will be granted for qualifying detention basins and wet ponds. Credit may be granted for other control devices on a case-by-case basis providing sufficient technical justification is available to make determinations.
(g) Oversized facilities. Oversized private stormwater facilities or improvements exceeding standard abatement design criteria and intended to serve an area larger than the immediate project site or designed to handle a larger than specified storm event as required by the DSM shall be considered for additional credit.
(h) Industrial NPDES permit credits. No credit shall be allowed for industries in compliance with federal laws and regulations regarding industrial stormwater discharge permits at this time.
(i) Pollution reduction. Credit may be granted on a case-by-case basis for efforts to reduce the amount of pollutants in a user’s stormwater runoff or for improvements to the quality of a user’s stormwater discharge.
(j) Regional basins. Credit will not be granted to properties draining into ponds or basins maintained or owned by the city. Credit will be considered for privately owned and maintained regional controls and will be apportioned among owners on a prearranged basis.
(k) Percent discounted credits for private stormwater facilities.
1. Discounts and credits shall be computed on an ERU basis. A maximum credit of less than 100% of the gross ERUs originally assigned can be granted for the construction and maintenance of private stormwater facilities considering the potential of each to reduce peak flow and/or volume stormwater flow and direct discharge capabilities. Private stormwater facilities eligible for credits listed above constitute elements of the secondary drainage system. The secondary system is designed to drain a limited area with benefits limited to the owners of the particular property or owners of adjacent properties. As such, secondary elements of the system are not eligible for 100% credit.
2. Further, there are administrative costs involved with operation of the DSM that must be shared by all users, including costs incurred to meet quality-based permit requirements, which provide community-wide benefits, and thus cannot be credited. Discounts and credits shall be cumulative; however, in no case shall the total amount of discounts and credits equal more than 65% of the user’s gross stormwater service fee.
3. The formula for determining the applicable credit percentage for individual parcels shall be specifically set out in the rules and regulations of the DSM.
(l) Federal, state, city, and county roadways, publicly-owned airport movement areas. Publicly-owned streets and roads and highway shall be given 100% credit in reliance on governmental guidance documents which classify them as an integral part of the stormwater conveyance system. Publicly-owned airport movement areas including runways, taxiways, ramps, and other areas of an airport which are used for taxiing or hover taxiing, air taxiing, takeoff, and landing of aircraft when constructed and maintained similarly to public roadways, shall also qualify for this credit. The surface water control systems incorporated in the design of roadways and airport movement are areas engineered to convey all design runoff without street flooding, and the like associated with frequent, small runoff events up to about five- or ten-year recurrence intervals, and as such, constitute elements of the primary drainage system. Primary elements of the drainage system yield community-wide benefits and are installed to service the general public’s interests, conveying runoff from large areas encompassing whole watershed in some cases.
(3) Procedure.
(a) Timing of applications and/or determinations. Application for credits shall be made on forms provided by Division of Stormwater Management and accompanied by the appropriate application fee. The fee shall be an amount as set by the city from time to time for residential users and another amount as set by the city from time to time for all others.
1. It is the intent of the city that all applications will be reviewed and credits and discounts determined within 30 days after submittal of a complete and correct application package. The credit will be effective on the first billing cycle for that property following completion of construction, or the date of the application.
2. Appeals of credit or discount determinations shall be handled consistent with the procedures set out above for reconsideration of ERU petitions. Appeals of credit or discount decisions will be made initially to the Director, or his or her designee. Should satisfaction not be achieved, an appeal may be lodged with the Board.
(b) Application for credit or discount, or appeal of determination. Application for credit or discount, or appeal of determination thereon shall not constitute a valid reason for non-payment of the originally assessed stormwater service charge by the user.
(Prior Code, § 54.090) (Ord. 0-08-0005, passed 3-24-2008) Penalty, see § 54.999