1028.11 ASSESSMENT FORMULAS.
   All assessments shall be based on the actual total cost of the completed project. Subject to the provisions of Section 1028.12, the following formulas shall be used in making assessments:
   (a)   Installation of Sanitary Sewers. In the installation of sanitary sewers there shall be a public benefit assessed against the City in the amount of five percent of the total cost of the project. The balance of the cost of the project remaining after the public benefit assessment shall be assessed against all parcels of real estate intended to be served by such improvement, whether or not such parcels are contiguous to such improvement, and against the owners of all such parcels. Each parcel of land to be assessed shall be assigned a unit value, and the total cost of the project, after deduction of the amount assessed to the City as public benefit, shall be divided by the total number of units assigned to all of such parcels to determine the per unit cost, and the number of units and fractions of units assigned to a parcel shall be multiplied by the per unit cost to determine the assessment for that parcel. Unit values shall be assigned as follows:
      (1)   A parcel which is improved with a structure for a one-family detached dwelling unit shall be assessed as 1.00 units.
      (2)   A parcel which is improved with a structure or structures for two-family dwelling units shall be assessed as 1.25 units.
      (3)   A parcel which is improved with a structure or structures for multiple-family dwelling units shall be assessed as 1.35 units, plus .1 units for each family dwelling unit over three which the structure or structures will accommodate.
      (4)   Unimproved parcels which are zoned for a one-family detached dwelling unit shall be assessed as 1.00 units.
      (5)   Unimproved parcels which are zoned for a structure or structures for two-family dwelling units shall be assessed as 1.25 units.
      (6)   Unimproved parcels which are zoned for a structure or structures for multiple-family dwelling units shall be assessed as 1.35 units, plus .1 units for each family dwelling unit over three up to and including the maximum number of family dwelling units for which the parcel is zoned.
      (7)   A parcel which is improved with a non-dwelling unit structure or building, whether the same be devoted to business, commercial, industrial, church, school, clinics, offices or any other non-dwelling use will be assessed in an equitable manner to be determined by the Board of Local Improvements based upon the largest sewer use structure which could be placed on such parcel under the existing zoning.
   (b)   Installation of Streets and Alleys; Improvements. The public benefit to be charged the City in the installation of curbs and gutters for public streets and alleys, the installation of streets and alleys or the improvement of streets and alleys by grading, filling and surfacing, shall be for front footage in crossing intersections, and the balance of the total cost of the improvement shall be assessed on a front foot basis to each parcel of land, improved or unimproved, contiguous to the local improvement.
   (c)   Installation of Storm Sewers. In the installation of storm sewers, there shall be no public benefit charged to the City. The total cost of the improvement shall be charged to each parcel of land, whether contiguous to the improvement or not, which will be drained into the storm sewer on a percentage basis of the drainage of the parcel in question as compared to the total drainage for all parcels, whether or not contiguous to the local improvement, to be drained into the storm sewer.
   (d)   Installation of Sidewalks on Public Ways or Public Street Rights of Way. There shall be no public benefit charged against the City. The total cost of the improvement shall be assessed on a front foot basis to each parcel of land, improved or unimproved, contiguous to the local improvement.
   (e)   Installation of All Other Local Improvements. In the installation of all other local improvements, there shall be no public benefit charge against the City. The total cost of the improvement shall be assessed on a front foot basis to each parcel of land, improved or unimproved, contiguous to the local improvements. In the case of corner lots improved with a commercial building, both sides of which corner lot front on the proposed improvement, the assessment shall be based on the footage for the side on which the main business entrance of the building fronts, and the other side shall not be counted.
(1977 Code § 39-111; Ord. 80-98. Passed 11-17-80; Ord. 81-3. Passed 2-2-81; Ord. 88-25. Passed 5-16-88.)