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Methods of Assessment <br />In preparing past assessment rolls the City Council has used four (4) methods <br />of assessments. Any combination may be used for a particular project. <br />It should be emphasized that the special assessment methods and policies <br />summarized herein cannot be considered as all-inclusive and that unusual <br />circumstances may at times justify special considerations. <br />1. Area: The area to be assessed is the total gross land area in acres of a <br />property, including street and utility easements, but excluding those areas as <br />described under "Properties Not Assessed". The types of improvements to be <br />assessed on this basis are: <br />(a) Sanitary Sewer Trunk <br />(b) Water Trunk, Source & Storage <br />(c) Storm Drainage <br />(d) Area Transportation Improvements <br />2. Unit (Lot): Unit is a parcel or lot that cannot be further subdivided. The types <br />of improvements to be assessed on this basis include but are not limited to: water, <br />sanitary sewer, street and storm drainage improvements for residential, industrial and <br />commercial properties. <br />If a residential parcel has the potential to subdivide within the Metropolitan <br />Urban Service District (MUSA) and the lot is determined to be buildable, an R-4 <br />designation will be utilized to determine the total assessable units. If the parcel is <br />outside the MUSA and the lot is determined to be buildable, an R-1 designation will be <br />utilized to determine the total assessable. units. Refer to the Zoning Code for the most <br />current lot size requirements. <br />If a utility improvement is part of a County Road project, in general the City's <br />policy is to extend sanitary sewer and water services to lots or potential lots adjacent <br />to the utility. The cost is typically assessed when the property petitions for connection. <br />3. Front Footage: The types of improvements to be assessed on this basis <br />include but are not limited to: water, sanitary sewer, street and storm drainage <br />improvements for residential, industrial and commercial properties. If this method is <br />used, corner lots shall be assessed on the side that the property is addressed. <br />4. Variable Costs: Driveways and special services. <br />Assessable Costs <br />1. Contract Costs: Amount paid to contractors for constructing the <br />improvements. <br />2. Construction Interest: Cost of financing during the time frame of when the first <br />expense is incurred and accumulating until the assessment roll is approved by the City <br />-8- <br />