(A) The following types of property are not assessable:
(1) Those properties lying on the opposite sides of railroads, expressway thoroughfares, streams, ditches and the like; which either make the connection physically or legally impossible or which cause connection cost to exceed the assessment costs.
(2) Properties already legally connected to acceptable sanitary or combination sewers.
(3) Properties lying in the assessment area of previously constructed sewers.
(4) Cemeteries.
(5) Areas where elevation is such that the area cannot be drained by the sewer.
(B) The city reserves the right to assess any such land when and if the use of the land becomes such that sewer service is required.
(C) Real estate in public and parochial school sites as well as public and quasi-public park and recreation facilities is partially assessable. A church site will be assessed on the basis of 20,000 square feet for a parsonage and 20,000 square feet for each 100 seats in the sanctuary. Schools will be assessed on the basis of 20,000 square feet for each classroom.
(D) Other facilities in such areas needing sewer service will be judged as they compare to residential facilities and assessed in proportion to 20,000 square feet for each comparable unit.
(Ord. 6619, passed 1-28-13)