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ASSESSMENT MANUAL <br />POLICIES AND PROCEDURES GUIDE <br />THE LAW: <br />M.S.A. 429.051 <br />The cost of any improvement, or any part thereof may be assessed <br />upon property benefited by the improvement, based upon the benefits <br />received. <br />Adopted by the City Council of the City of Andover this 1st day of March , <br />2011. <br />ATTEST: <br />CITY OF ANDOVER <br />chelle Hartner — Deputy City Clerk <br />hael R. Gamache — Mayor <br />