Each lot or parcel shall be assessed on the basis of its share of the appropriate assessable units. Assessable units shall be in terms of adjusted frontage, area, or lot.
(A) Adjusted frontage shall be calculated by the following procedure and shall be expressed to the nearest 0.1 (tenth) foot.
(1) For rectangular interior lots: the frontage shall be equal to the dimension of the side of the lot abutting the improvement.
(2) For rectangular corner lots: the frontage shall be the legal address side of the lot. The other side of the lot shall be considered the side lot.
(3) For irregularly shaped, interior lots with four sides or less: the frontage shall be equal to the average width of the lot.
(4) For lots having more than four apparent sides which could be subdivided per city codes (L- shaped and the like), the adjusted front footage shall be equal to the front of a normal rectangular lot with 150 feet of depth and the same total area (area divided by 150) of irregular non-four-sided lot.
(5) For sewer and water improvements adjacent to corner or end lots: the assessed footage of the lot shall be the lot length upon which the sewer or water service is connected.
(6) Where frontage roads along highways are deemed of benefit to commercial and industrial properties, the entire costs of any improvements on such frontage roads shall be assessable to the adjacent properties, even if only those properties on one side of such frontage roads are benefitted.
(B) AREA shall be defined as the gross area of the parcel or lot, which is benefitted, in terms of square feet or acres. All property within district boundaries is to be included. District boundaries shall be determined by the Director of Public Works or the City Engineer.
(C) When the City Council determines that the assessable costs would be more equitably distributed on a unit basis, the assessable unit may be the lot (a uniform per lot assessment), an REC (residential equivalent connection), or other equitable unit adopted by the Council.
(Prior Code, § 94.03) (Ord. 206, passed 4-14-1997; Ord. 225, passed 10-20-2003)