Sec. 16. (a) The primary assessment for each lot abutting on and served by the sewage works shall be determined by dividing the estimated total cost of the sewage works by the total number of lots.

     (b) The total number of lots shall be computed as follows:

(1) If all or any part of the sewage works is located within an area platted or to be platted, each lot abutting on and served by the sewage works as shown in the plat shall be included in the total number of lots.

(2) If all or any part of the sewage works is located within an area that:

(A) is unplatted;

(B) contains a residence on each parcel of land; and

(C) is subject to zoning restrictions that prevent an increase in the number of residences;

each parcel of land that is abutting on or served by the sewage works and that contains a residence shall be included in the total number of lots as if the parcel was a platted lot.

(3) Except as provided in subdivision (2), if all or any part of the sewage works is located in an unplatted area, the number of lots to be included in the total number of lots shall be determined by dividing:

(A) the total front footage of the property abutting on and served by the sewage works within the unplatted area on either or both sides of the street, alley, or right-of-way in which the sewage works are located; by

(B) one hundred twenty-five (125) feet.

The result determined under clauses (A) and (B) shall be rounded to the nearest whole number.

(4) The front footage of property may not be used to determine the number of lots included in an unplatted area if the front footage:

(A) is not available for future development; or

(B) is restricted against usage because of:

(i) limited access; or

(ii) any other reasons.

(5) The total number of lots for a particular sewage works is the sum of the number of platted and unplatted lots as determined under subdivisions (1) through (4).

As added by P.L.98-1993, SEC.10.