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shall not be made effective retroactively. If the adjustment would <br />have the effect of changing the REF for all or substantially all of <br />the land uses in a particular classification, however, such <br />adjustment shall be accomplished by amending the REF table listed <br />above. <br />275.08 Exemptions. <br />The following land uses or areas are exempt from the <br />surface water utility fee: <br />1. Public rights-of-way <br />2. Lakes <br />3. Areas of the City outside the 20/20 Urban <br />Development Area. <br />275.09 Payment of Fee. <br />Surface water utility fees shall be invoiced quarterly. <br />The amount due, as shown on the invoice, shall be payable on or <br />before the twentieth day of the month in which the invoice is <br />issued. A penalty of ten percent (100) per quarter shall be added <br />to all accounts that are not paid in full by the due date. The <br />penalty shall be computed on the unpaid balance not paid by the due <br />date at the time each quarterly statement is prepared. Any <br />prepayment or overpayment of charges shall be retained by the City <br />and applied against subsequent fees. <br />275.10 Appeal of Fees. <br />If a property owner or person responsible for paying the <br />surface water utility fee believes that a particular fee is <br />incorrect, such person may file a written appeal with the City <br />Clerk. Appeals will be heard by the City Council. No adjustment <br />will be made to the utility factor for property classifications 1, <br />2 and 3. <br />275.11 Certification of Delinquent Fees. <br />If a surface water utility fee is not paid within three <br />(3) months after a billing is issued, the City Council may certify <br />the amount due, together with penalties, to the County Auditor to <br />be collected with other real estate taxes on the parcel. <br />I <br />