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  2. Stormwater fee - Wikipedia

    en.wikipedia.org/wiki/Stormwater_fee

    A stormwater fee is a charge imposed on real estate owners for pollution in stormwater drainage from impervious surface runoff. This system imposes a tax that is proportional to the total impervious area on a particular property, including concrete or asphalt driveways and roofs, that do not allow rain to infiltrate. In other words, the more ...

  3. Special assessment tax - Wikipedia

    en.wikipedia.org/wiki/Special_assessment_tax

    The property tax most citizens are aware of is known as an ad valorem tax. This tax is used to fund general or day-to-day government operations. An ad valorem tax is commonly levied on both real and personal property. A property tax is based upon a property's market value.

  4. Impervious surface - Wikipedia

    en.wikipedia.org/wiki/Impervious_surface

    Impervious surface percentage in various cities The percentage imperviousness, commonly referred to as PIMP in calculations, is an important factor when considering drainage of water. It is calculated by measuring the percentage of a catchment area which is made up of impervious surfaces such as roads, roofs and other paved surfaces.

  5. Maryland's "Rain Tax" - Wikipedia

    en.wikipedia.org/wiki/Maryland's_"Rain_Tax"

    The "rain tax" raised revenue to improve the stormwater management system while creating a financial incentive to minimize the construction of and replace current impervious surfaces. [4] Collection of the stormwater fee on impervious surfaces varied from annually on the property tax bill to quarterly on the water bill. [ 3 ]

  6. Urban runoff - Wikipedia

    en.wikipedia.org/wiki/Urban_runoff

    As an example, on many Southern California beaches at the mouth of a waterway, urban runoff carries trash, pollutants, excessive silt, and other wastes, and can pose moderate to severe health hazards. Because of fertilizer and organic waste that urban runoff often carries, eutrophication often occurs in waterways affected by this type of runoff.

  7. Storm Water Management Model - Wikipedia

    en.wikipedia.org/wiki/Storm_Water_Management_Model

    To do this the LID practice suggests that when impervious surfaces (concrete, etc.) are used, they are periodically interrupted by pervious areas which can allow the storm water to infiltrate (soak into the earth) A variety of sub-processes in each LID can be defined in SWMM5 such as: surface, pavement, soil, storage, drainmat and drain.

  8. Runoff (hydrology) - Wikipedia

    en.wikipedia.org/wiki/Runoff_(hydrology)

    Surface runoff often occurs because impervious areas (such as roofs and pavement) do not allow water to soak into the ground. Furthermore, runoff can occur either through natural or human-made processes. [5] Surface runoff is a major component of the water cycle. It is the primary agent of soil erosion by water.

  9. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...

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