§ 36.02 ASSESSMENT POLICY.
   (A)   The Municipal Council recognizes that the annexation of municipal areas results in the municipality becoming responsible for the provision of public works such as streets, curbs and sidewalks, storm and sanitary sewers, water services and the like that may be non-existent or below minimum municipal standards and that will require future replacement or improvement. The replacement or provision of the above public improvements will require the Council to, at times, assess those property owners who receive a benefit from such improvements. The Council recognizes the financial burden that such special assessments create on property owners and will strive to keep such assessments to a minimum. However, the utilization of special assessments to recoup the costs of public improvements benefitting newly annexed properties is both equitable and necessary due to a majority of all existing village property owners having personally absorbed similar costs of public improvements.
   (B)   In light of the above, the Council has established the following general assessment policy and specific criteria for public improvements in newly annexed areas.
      (1)   The municipal government will initiate no public improvement project unless the public health, safety, or welfare necessitates such improvement and/or a majority of the residents of an area petition or request the Council to make such improvements.
      (2)   The municipality will make every reasonable effort to qualify any contemplated public improvement project for county, state and federal assistance. Applications for intergovernmental assistance for projects will be determined by the Council on a priority basis after review of community needs and project eligibility.
      (3)   That the portion of public improvement project costs not covered through intergovernmental assistance will be distributed as follows:
         (a)   The municipality will pay all administrative and engineering costs and the costs of improvements made on public property and all intersections of public thoroughfares.
         (b)   The remaining public improvement costs will be prorated among the property owners deriving benefit from such improvement and paid by special assessment. The special assessment will be based either on a front footage basis or by district depending upon which method is more appropriate for such improvement. The question of whether or not to assess for public improvement, the method of assessment and the amount and duration of the assessment will be determined by the Council after the holding of public hearings for affected property owners.
         (c)   In the case of front footage assessments, if the front property footage exceeds 150 feet, the assessment shall be applied only to the developed portion of the frontage or 150 feet, whichever is greater. The remainder of the assessment shall be applied and be paid at the time the property is developed. The exception to this policy is curb and sidewalk improvements on non-agriculturally zoned property which will be fully assessed.
         (d)   In the case of assessment by district, the assessment shall be applied based upon the percentage of use or general benefit derived by the property owner from such improvement.
         (e)   In no case will a property owner's total assessment be greater than 1/3 the value of the developed property.
      (4)   Any property owner receiving a special assessment will have the option of paying for the assessment in its entirety, in one installment, or by having the assessment paid through installments along with property taxes over a period of time to be determined by the Council.
('80 Code, § 37.02) (Res. 90-22, passed 1-15-91)
Cross-reference:
   Construction of improvements, see § 151.05
   Subdivision regulations, see Ch. 151