In addition to the definitions set forth in section 16-1-090 of this title, for the purposes of this chapter, the following terms, phrases and words shall have the following meanings:
DEVELOPED PARCEL: Any parcel that has been altered from its natural condition by the construction of improvements or other impervious surface areas or by grading or filling of the ground surface areas which grading or filling affects the hydraulic properties of the parcel.
EQUIVALENT SERVICE UNIT OR ESU: The average amount of impervious surface, expressed in square feet, on developed parcels in the city.
PARCEL: The smallest separately segregated unit or plot of land having an identified owner, boundaries and surface area which is documented for tax purposes and given a tax account (lot) number by the Davis County assessor. (Ord. 2008-03, 1-8-2003)