§ 50-5. General authority.

(a)

The board is hereby authorized to impose special assessments to fund all or any portion of the assessed cost upon benefitted property at a rate of assessment based on the special benefit accruing to such property from the county's provision of specified governmental services, facilities, or programs, including but not limited to:

(1)

Streets and roads;

(2)

Water and sewage systems;

(3)

Water and sewage treatment plants;

(4)

Drainage;

(5)

Sidewalks;

(6)

Such other services or facilities which may be deemed to be necessary or beneficial to the proposed governmental services, facilities, or programs; and

(7)

Such other governmental services, facilities, or programs as may provide a special benefit to property to be assessed.

(b)

The amount of the special assessment imposed against a parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the assessed cost among properties on a basis reasonably related to the special benefit provided by governmental services, facilities, or programs funded with assessment proceeds.

(c)

Nothing contained in this chapter shall be construed to require the imposition of special assessments against government property.

(d)

Methodologies used for determining special benefit may include, but not be limited to:

(1)

Per unit or platted lot basis.

(2)

Front footage.

(3)

Area benefited.

(4)

Distance from improvement.

(5)

A combination of such methods.

(6)

The establishment of an assessment district shall include all benefited property within fixed boundaries.

(Ord. No. 2001-06, § 1, 8-23-01)