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Page 25 Special Assessments Policy <br />A. Undeveloped Land <br />If a home exists on a property that can be split, the property is assessed. One unit is <br />actively assessed and the remainder is deferred until the land is more intensely <br />developed. If there is no home on the property, the assessment on the entire parcel is <br />deferred until more intense development. <br />1. Developed Lots That Can Be Split As They Are <br />One unit is actively assessed to the property. The remaining unit is deferred <br />until such time as the property is more intensely developed. <br />2. Developed Lots That Cannot Be Split With Existing Home Placement. But <br />Could Be Split If Home Removed <br />Property is assessed a maximum of one unit. If the property is ever split in <br />the future, the assessment for the remaining unit would need to be paid at the <br />time a building permit is issued for a second residence. <br />Whenever the City has deferred an assessment until such time as the land <br />assessed is more intensely developed, or for any other purpose, the interest on <br />the deferred assessment shall accrue at the same interest rate and for the <br />number of years as established for other unpaid assessments in the project or <br />until the assessment is paid in full, as approved by Resolution 86-191 <br />Relating to Interest on Deferred Assessments (Reference 6.) <br />All assessments deferred prior to November 25, 1986 have been deferred <br />without interest. <br />The City reserves the right to defer or not defer projects on open land. <br />IX. ASSESSMENT PROCESS <br />Assessment Process to be modified are outlined below: <br />Based on the condition of the streets and utilities, staff places in the City's Capital <br />Improvement Project (CIP) the streets that need to be Milled and Overlaid or Reconstructed. <br />This includes any utilities or streets that need to be reconstructed. <br />Staff explains to the property owners the need for either a Mill and Overlay or reconstruction <br />of the streets and utilities with an explanation of the costs as outlined above in the policy. <br />Using the CIP Plan and a review of the street condition, the City Council orders feasibility <br />