12-926: TAP FEES:
   A.   The city/authority shall maintain a record of all minor utility extensions constructed hereunder for a period of ten (10) years from the date of completion of the facility. This record shall indicate the description, ownership and participation of all benefiting properties, as approved by the council/authority. The amount of any excess participation on the part of any benefiting party shall also be indicated.
   B.   A benefiting property, the owner of which did not participate in the extension, shall be assessed a fee equal to one hundred twenty five percent (125%) of its proportional benefit prior to being permitted to obtain services from the extension. This fee shall be assessed during the ten (10) year record period established above. In the event that nonparticipating property has been subdivided, the assessment shall be calculated based upon the proportional benefit of the divided property. (Ord. 1354, 8-9-1994)