(A) Generally. The cost of any improvements authorized by this chapter shall be assessed upon the real estate benefitting thereby, to be levied by the unit assessment method as described herein, except where alternate methods are provided in this chapter.
(B) Single-family dwellings, including mobile homes.
(1) Each structure shall be treated as one unit if located within one lot and there is no potential for subdivision of the property. If the Council determines that the potential exists to divide the property, the average residential lot size in the assessments project divided by the lot size of that property will determine the equivalent number of units. If any structure is located on more than one lot as shown on the plat, the following rules apply:
1 to 1-1/2 lots | 1-1/2 units |
1-1/2 to 2 lots | 2 units |
More than 2 lots | 1 unit for each lot or portion of lot |
(2) Special circumstances may exist with respect to corner lots when the improvement is of a nature as to abut and benefit both the front and side of the property, like curbs and gutters, sidewalks and streets. For each improvement, the Council shall, with respect to corner lots, make an adjustment when necessary to maintain fairness in the assessment.
(C) Multiple-family dwellings. Each parcel containing a structure or structures designed for multi-family residential dwellings shall be treated as two units, plus one-half unit for the number of additional dwellings more than two.
(D) Commercial and industrial. For purposes of this division (D), the term MINIMUM LOT SIZE shall refer to the minimum lot size as required by zoning regulations in effect within the city at the time of any special assessment. Each lot used for commercial or industrial purposes, or classified for zoning for those purposes, shall be treated as one unit, for each lot that is equal to or less than the minimum lot size. For any lot greater in size than the minimum lot size, the number of units, including fractions, allocated to the lot shall be determined by dividing the minimum lot size into the size of that lot. These regulations shall apply to developed and undeveloped lots.
(E) Public, political subdivision, religious and other tax exempt property. Each lot used for one of the above mentioned purposes shall be treated as one unit. However, in the event of an improvement that also includes residential lots, the average residential lot size in the assessments project divided into that parcel will determine the equivalent number of units.
(Ord. 82, passed 7-24-1979)