(A) General statement. There are different methods of assessment: per lot, adjusted front foot, and area. The feasibility report will recommend one or a combination of these methods for each project, based upon which method would best reflect the benefit received for the area to be assessed. The City Council will select the preferred method of calculating the assessments at the time the project is ordered.
(B) Policy statement. The following methods of assessment, as described and defined below, are hereby established as methods of assessment in the city.
(1) “Adjusted front footage” method of assessment. The “cost per adjusted front foot” method of assessment shall be based on the quotient of the “assessable cost” divided by the total assessable frontage benefitting from the improvement. For the purpose of determining the “assessable frontage”, all properties, including governmental agencies, shall have their frontages included in such calculation. The actual physical dimensions of a parcel abutting an improvement (such as, street, sewer, water, and the like) shall not be construed as the frontage utilized to calculate the assessment for a particular parcel. Rather, an “adjusted front footage” will be determined. The purpose of this method is to equalize assessment calculations for lots of similar size. Individual parcels by their very nature differ considerably in shape and area.
(2) The following procedures will apply when calculating adjusted front footage. The selection of the appropriate procedure will be determined by the specified configuration of the parcel. All measurements will be scaled from available plat and section maps and will be rounded down to the nearest foot dimension with any excess fraction deleted.
(a) Rectangular interior lots. The rectangular lot is defined as having no more than ten feet difference between the front and rear lot lines. The adjusted front footage is the actual front footage of the lot. For rectangular lots whose frontage is less than its depth, the “odd shaped lot” method shall be used.
(b) Odd shaped lots. For odd shaped lots such as exist on cul-de-sacs and curved streets where there is more than ten feet of difference between the front and rear lot lines, and where the lots’ frontage is less than its depth, the “odd shaped lot” method of determining the adjusted front footage shall be used. The adjusted front footage shall be determined by computing the average width of the lot.
(c) Corner lot adjustment. For street and trail assessments, the short side will be assessed the actual front footage. The long side will be assessed one-half the actual side footage. Sanitary sewer and water main will only be assessed on the frontage where the service line(s) enter the lot.
(d) Triangular shaped lots. When a triangular lot has two or more streets adjacent to the lot, the frontage on the driveway side will be assessed for street improvements. Sanitary sewer and water main will only be assessed on the frontage where the service line(s) enter the lot.
(e) Buildable lots. Lots that meet the current standards of the zoning ordinance shall be considered buildable and their dimensions shall be included in the assessment footage calculation.
(f) Contiguous lots. Lots that abut other lots owned by the property owner shall be included in the assessment footage calculation.
(g) Unbuildable lots. Lots that do not meet the standards of the zoning regulations and are not contiguous to additional property owned by the same owner shall be considered unbuildable and thus do not receive benefit from the project and their footage is not included in the calculations.
(h) Non contiguous lots. Lots that do not abut other parcels owned by the owner of the lots.
(3) “Area” method of assessment. The “area” method of assessment shall be based on the number of square feet or acres within the boundaries of the appropriate property lines of the areas benefitting from the project. The assessment rate (such as, cost per square foot) shall be calculated by dividing the total assessable cost by the total assessable area. On large lots, the City Engineer may determine that only a portion of the lots receives the benefit and may select a lot depth for the calculations equal to the benefit received.
(4) All properties included in the benefitted area, including other governmental areas, churches, and the like, shall be assessable. The following items may not be included in area calculations: public right-of-ways, natural waterways, swamps, lakes and other wetlands designated by the Minnesota Department of Natural Resources or the city. The City Engineer will make a recommendation on the boundaries or parameters of the benefitted area in the feasibility report.
(5) “Per lot” method of assessment. The “per lot” method of assessment shall be based on equal assessment of all lots within the benefitted area. The “assessment per lot” shall be the quotient of the “assessable cost” divided by the total assessable lots or parcels benefitting from the improvement. For the purpose of detertnining the “lots” or “parcels” all parcels, including governmental agencies, shall be included in such calculations.
(Res. 10-01-2020, passed 10-21-2020)