§ A281-3. Methods for assessing property benefitted by an improvement.

A. 

Distribution of assessments. Several methods exist for assessing property benefitted by local improvements projects. It is the policy of the City to use the method that most equitably distributes the project costs. A description of the methods generally used by the City appears in this section. How these methods will be used in relation to specific types of improvements will be described in later sections.

B. 

Front foot method.

(1) 

Improvement costs are commonly distributed according to the adjusted front footage of a parcel or lot. In this method, the City determines a rate of assessment per front foot. This rate applies to each parcel as follows:

Assessment =

Assessment rate per front foot x Parcel's adjusted front footage

(2) 

The City will choose from among the following methods to calculate adjusted front footage based on which method best reflects the benefit received from the improvement.

C. 

Rectangular interior lots. For rectangular interior lots, the footage equals the dimension of the side of the lot abutting the improvement.

X = FRONTAGE

D. 

Cul-de-sac lots. For cul-de-sac lots, one of the following methods applies:

(1) 

Footage equals the lot width at the building setback line; or

(2) 

Footage equals the average of front and rear lots.

	1.	Y = Frontage
	2.	x + z	=	Frontage
		2

E. 

Curved frontage. For other lots with curved frontage, one of the following methods applies:

(1) 

Frontage equals lot width at the building setback line; or

(2) 

Frontage equals lot width at the front lot line.

	1.	Y = Frontage
	2.	X = Frontage

F. 

Irregular shaped lots. For lots with irregular shape frontage equals the average width of the lot.

x + z 2

= Frontage

G. 

Corner lots. When improvements are made to both sides of a corner lot, frontage will be determined by one of the following methods:

(1) 

For utility laterals-adjusted frontage equals the average front footage of both sides.

	Frontage =	x + z
		2

(2) 

For street improvements-adjusted frontage equals the sum of both sides minus a side lot allowance of 50 feet.

Frontage = (x + z) - 50 feet

(3) 

For curb- and gutter-adjusted frontage equals the sum of both sides abutting the improvement.

Frontage = x + z

H. 

Area method.

(1) 

Assessments may be distributed according to the gross area of the benefitted lot or parcel. The assessable area shall be expressed in terms of the number of acres or the number of square feet subject to assessment.

Assessment =

Area to assessed (acres or square feet) x assessment rate per acre or square feet.

(2) 

Where appropriate, an allowance will be made for streets. When the area is platted, the deduction will be for actual and proposed street right-of-way. For unplatted land with no streets platted or proposed, a deduction of 20% of the gross acreage applies as a street credit.

I. 

Unit/lot method. When the City Council determines that the assessable cost would be more equitably distributed on a unit basis, all lots in the area to be included will be assessed equally.

Assessment =

Assessable Cost Number of Lots