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(A) These statutes deal with the method of assessment for paving and improving accepted town rights-of-way.
(B) Any city is authorized to make special assessments against benefitted property owners within its corporate limits for constructing, reconstructing, paving, widening, installing curbs and gutters and otherwise building and improving streets.
(C) (1) A city shall have no power to levy special assessments for street or sidewalk improvements unless it receives a petition for the improvements signed by at least a majority in number of the owners of property to be assessed, who must represent at least a majority of all the lineal feet of frontage of the lands abutting on the street or portion thereof to be improved.
(2) Unless the petition specifies a higher percentage, not more than 50% of the cost of the improvement may be assessed (not including the cost of improvements made at street intersections):
(a) The frontage abutting on the project, at an equal rate per foot of frontage;
(b) The area of land served, or subject to being served, by the project, at an equal rate per unit of area;
(c) The value added to the land served by the project, or subject to being served by it, being the difference between the appraised value of the land without improvements as shown on the tax records of the county, and the appraised value of the land with improvements according to the appraisal standards and rules adopted by the county at its last revaluation, at an equal rate per dollar of value added;
(d) The number of lots served, or subject to being served, where the project involves extension of an existing system to a residential or commercial subdivision, at an equal rate per lot; or
(e) A combination of two or more of these bases.
(Ord. passed 5-19-2009)