(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 city 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 key number.
(B) Except as otherwise stated in this subchapter, all real estate having impervious area within the corporate boundaries of the city will be assigned an ERU in accordance with the following provisions:
(1) Residential real estate. A tax parcel containing a single dwelling unit shall be 1 ERU. A tax parcel containing 2 or 3 dwelling units shall also be assigned 1 ERU. All other tax parcels containing more than 3 dwelling units shall be assigned an ERU value based upon the parcel's individually measured impervious area in square feet divided by 3,600 square feet. This division will be calculated and rounded to 1 decimal place.
(2) Non-residential real estate. Each tax parcel of non-residential real estate shall be assigned an ERU based upon the parcel's individually measured impervious area in square feet divided by 3,600 square feet. This division will be calculated and rounded to one decimal place. However, the assessment for any non-residential tax parcel with a calculated annual storm water user fee equal to or less than $2.25 will be waived.
(3) The identification of real estate tax parcels and key 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 unit and type of real estate, shall be based upon the existing data in the Elkhart County computer-assisted mass appraisal system (CAMA) database for the respective determination date used for making the storm water user fee assessments. The calculation of the individually measured impervious area on a tax parcel shall be computed using a scale of 1:600, based upon the existing data in the Elkhart County geographic information system (GIS) database for the respective determination date used for making the storm water user fee assessments. If, for any reason, the calculation of the individually measured impervious area on a tax parcel cannot be accurately computed using a scale of 1:600, based upon the existing data in the Elkhart County GIS database for the respective determination date, the calculation of the individually measured impervious area on a tax parcel shall be computed in the following order of priority:
(a) Using a scale of 1:600, based upon the existing data in the most recent Elkhart County GIS database prior to the respective determination date used for making the storm water user fee assessments; or
(b) Based upon the existing data in the Elkhart County CAMA system database for the respective determination date used for making the storm water user fee assessments.
The individually measured impervious area on a tax parcel computed in accordance with the provisions above may be adjusted, based upon the data from any permitted construction, additions, demolitions, and other changes on a tax parcel which occur after the date of the aerial photography utilized in the Elkhart County GIS database, or based upon the actual verified conditions on the tax parcel, or both.
(4) For each current year storm water user fee assessment, the determination date shall be March 1st of the prior year.
(C) There shall be no exceptions or exemptions from the assignment of ERUs 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 city.
(Ord. 5012, passed 2-5-2007; Am. Ord. 5246, passed 1- 24-2011; Am. Ord. 5319, passed 11-19-2012)