(a) In order to fund the annual and long-term costs for each stormwater maintenance district, the county government shall establish a fee structure for each district and divide the annual cost, plus a pro rata administrative cost as determined by the county government, by the number of dwelling units within the stormwater maintenance district to arrive at the annual unit cost. The annual unit cost shall then be assessed against each unit located within the boundaries of the stormwater maintenance district. No parcel of real estate shall be exempt from paying its annual unit cost. The established fee structure need not be uniform among districts.
(b) The annual unit cost assessed against each unit shall be levied and collected by the Board of Assessment and county government at the same time and in the same manner as other county taxes and shall be a lien on real property the same as other county taxes. The fee shall be included on the county tax bills under the heading “stormwater maintenance fee.”