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(a) The city council, prior to the assessment of real property within the city for the next fiscal year, may levy annually for the purpose of maintaining or repairing street surfacing or pavement a special front foot assessment not to exceed $1 per front foot upon the lots fronting and abutting the street.
(b) (1) The assessment shall be apportioned on a front foot basis and levied in the following manner:
A. The city council, prior to the assessment of real property, may by resolution designate the lot or portion of lots against which the assessment is to be levied and the amount of the assessment against each lot or portions thereof for those purposes;
B. Notify the director of equalization to add the assessment to the general assessment against the property; and
C. Certify the assessment together with the regular assessment to the county auditor to be collected as taxes for the city for any general purposes.
(2) The assessment is subject to review and equalization the same as assessments or taxes for general purposes. Front foot, for the purposes of this section, means the actual front of the premises as established by the buildings thereon, record title and use of the property regardless of the original plat.
(1992 Code, § 38-31) (Ord. 104-99, passed 10-14-1999; Ord. 98-04, passed 9-20-2004; Ord. 102-05, passed 10-11-2005; Ord. 123-06, passed 10-2-2006; Ord. 100-07, passed 6-18-2007; Ord. 79-08, passed 6-16-2008)