§ 154.068 RATE STRUCTURE AND CALCULATION.
   (A)   There is hereby assessed a storm water user fee to each owner of residential real estate and nonresidential real estate located within the unincorporated portions of the county which contain impervious area in an amount based upon the assigned ERU as determined below. The user fees shall be calculated and assessed each year on a tax parcel basis by key number.
   (B)   All real estate having impervious area within the unincorporated portions of the county will be assigned an ERU in accordance with the following provisions.
      (1)   Residential real estate. A residential tax parcel containing a single-dwelling unit shall be assigned one ERU. A residential tax parcel containing two or three dwelling units shall also be assigned one ERU. All other residential tax parcels containing more than three dwelling units 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 the first decimal place.
      (2)   Nonresidential real estate. Each tax parcel of nonresidential 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 the first decimal place.
      (3)   Based on existing data. 
         (a)   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 unit, the number of dwelling units a tax parcel contains and the classification of the type of dwelling unit and type of real estate shall be based upon the existing data in the county computer assisted mass appraisal (CAMA) system 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 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 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:
            1.   Using a scale of 1:600, based upon the existing data in the most recent county GIS database prior to the respective determination date used for making the storm water user fee assessments; or
            2.   Based upon the existing data in the county CAMA system database for the respective determination date used for making the storm water user fee assessments.
         (b)   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 county GIS database or based upon the actual verified conditions on the tax parcel, or both.
      (4)   Determination date. For each current year storm water user fee assessment, the determination date shall be March 1 of the prior year.
   (C)   Utilizing the provisions in §§ 154.066 and 154.067, the assessment for any tax parcel with a calculated storm water user fee equal to or less than $2.25 will be waived.
   (D)   There shall be no other 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 county.
(Ord. 2010-01, passed 9-27-2010; Ord. 2012-01, passed 8-27-2012)