A. The procedures used by the City for levying special assessments are those specified by various sections of Minnesota Statutes that provide that all or a part of the cost of public improvements may be assessed against benefiting or affected properties.
B. The following criteria must be satisfied before a particular parcel can be assessed:
1. The land must have received special benefit from the improvement.
2. The amount of the assessment must not exceed the special benefit.
3. The assessment must be uniform in relation to the same class of property within the assessment area.
C. The City has adopted an Assessment Policy that includes specific criteria for different improvements and that may be amended by the City Council from time to time. (Prior Code § 6-4-1)