§ 14-10-4. DEVELOPED ACREAGE.

(A)

Except as provided by Subsection (C), the director shall determine the number of developed acres of a non-residential benefitted property by subtracting from the total number of acres of the property shown in appraisal district records:

(1)

the number of acres of any portion of the property that is in its natural state; and

(2)

90 percent of the number of acres of any portion of the property not in its natural state that is:

(a)

part of a contiguous area that is .2 acre or greater in size; and

(b)

not under impervious cover.

(B)

If appraisal district records are unavailable, the director may determine the size of a non-residential benefitted property from the best available information.

(C)

If a non-residential benefitted property includes a building of eight stories or more, the developed acreage is the square footage of the building expressed in acres, minus any space devoted to a parking garage.

Source: 1992 Code Section 15-6-4; Ord. 031204-12; Ord. 031211-11.