(A) The City Council of the City of Mapleton hereby declares that these assessment policies contained herein are the policies that the city is dedicated to follow as nearly as is possible, and practical, and that all improvement costs shall, whenever possible, be assessed against benefitted property as set forth in these policy statements.
(B) These assessment policies are designed to serve only as a general guide for the City Council in allocating benefits to properties for the purpose of defraying the cost of installing and improving public facilities.
(C) The Council reserves the right to vary from these policies if the policies act to create obvious inequalities, or where the assignment of benefit to particular property is difficult because of an extreme or unusual situation, which is unlikely to occur in the future, or if the variance is deemed to be in the best interest of the city.
(D) It is the intention of the Council, that in the event the literal application of the provisions outlined herein would result in an inequitable distribution of special assessments, the City Council reserves the right to adjust the policy so as to achieve a more equitable distribution, without formal amendment to the code.
(Ord. passed 6-16-1998)