The cash contributions in lieu of land shall be based on the fair market value of the acres of land in the area improved that otherwise would have been dedicated as school sites. An "improved acre" in a planned unit development is defined as a tract of land improved with streets, curbs, water, storm sewer, sanitary sewer, electrical, natural gas and telephone service. Fair market value for land not part of a planned unit development shall be calculated on the market value of an unimproved acre. Because of the diversity of lands within the county, a single determination of fair market value or market value of an unimproved acre is not possible. The fair market value or market value of an unimproved acre for any particular parcel shall be determined by the supervisor of assessment office of the county prior to plat approval. This valuation determined by the supervisor of assessments shall be used unless any subdivider, developer, or public body files a written objection thereto. In the event of any such objection, the subdivider, developer, or public body shall submit an appraisal showing the fair market value of such improved land or market value of an unimproved acre in the area of development or other evidence. Final determination of said fair market value per acre of such improved land or market value of an unimproved acre shall be made by the county board based on such information submitted by the subdivider or developer and from other sources as may be submitted to the county board by affected parties. The value of an unimproved acre shall be estimated with those improvements necessary to make the land habitable. Dual districts will be treated as they are affected by the impact of the subdivision or development within their territories. Elementary and middle school contributions shall go to the elementary district, and high school contributions shall go to the high school district. Two-thirds (2/3) of the special contribution shall go to the elementary district, and one-third (1/3) shall go to the high school district. (Ord. 10-001, 1-12-2010)