The annual sanitary sewer assessment fee and/or annual water
assessment fee may be established for each area of the Unified Sanitary
Sewer District and/or water district. Annual assessment fees shall
be based on a proportion, as determined by the County, of the total
amount required each year to reimburse the County for sums to be expended
for retiring bonds and/or notes which have been issued or capital
expenditures for a sanitary sewer district area or a water district
to design, acquire and construct a respective sewer collection and
local transmission system or a respective water system. Unless otherwise
determined by the County as part of the approval of its annual assessment
roll, the method of determining the assessment fee shall be based
upon the method established at the time the property was incorporated
into a sanitary sewer district or water district pursuant to Title
9 of the Delaware Code, as follows:
A. Where EDUs are established as the method of determining assessment fees, the amount required from dwellings, structures or other establishments or facilities to which EDUs are assigned pursuant to this chapter shall be based upon the number of EDUs allocated to the property as determined in Article
XIII of this chapter and the amount to be recovered by the assessment as determined by the County.; provided, however, that undeveloped residential lots shall be assessed with one EDU. Once the property is improved or further subdivided, the number of EDUs allocated shall be as determined in Article
XIII of this chapter and the amount to be recovered by the assessment as determined by the County.
B. Where a front footage calculation is established as the method of
determining assessment fees, the amount required from each property
shall be equally proportioned to the assessable front footage.
C. All properties that are located in the Unified Sanitary Sewer District
or a water district as of January 1, 2018, shall continue to be assessed
based upon the assessment methodology applied at that time, unless
otherwise determined by the County as part of the approval of its
annual assessment roll.