The Commission is hereby authorized to impose assessments against property located within an assessment area to fund the capital cost of service cost of capital improvements or essential services incurred by the city. If more than one parcel is assessed, then the assessment shall be computed in a manner that fairly and reasonably apportions the capital costs or service costs among the parcels of property within an assessment area, based upon objectively determinable assessment units related to the value, use or physical characteristics of the property, except where the special benefit or burden relief provided by a capital improvement or essential service is provided predominantly to a single parcel of property, the resolution shall uniquely assess only that parcel the capital cost or service cost thereof, as in the case of the capital cost to abate a public nuisance on a single parcel of property.
(Ord. 632, passed 2-9-2016)