(A) The Urban Service District and the Rural Service District constitute separate taxing districts for the purpose of all municipal property taxes except those levied for the payment of bonds and judgments and interest thereon.
(B) The Urban Service District shall include all properties within the limits of the city, except those set forth herein as Rural Service District.
(C) The Rural Service District shall include only the land which is classified by the County Assessor as agricultural homestead or agricultural non-homestead land.
(D) On a judgment of the City Council, the ratio between the tax-supported municipal service benefits to Rural Service District parcels and to Urban Service District parcels is 70%, plus any municipal property taxes levied for the payment of bonds and judgments and interest thereon.
(E) No city services beyond that normally provided by the townships of the county will be provided by the city in a Rural Service District except fire, police and planning services and an additional services as the Council may prescribe.
(F) If any land in the Rural Service District is platted, or if building permit application is made for construction, the City Council shall, by ordinance, transfer the parcel from the Rural Service District to the Urban Service District.
(G) (1) No parcel shall be included in a Rural Service District of five acres or less and no parcel shall remain in a Rural Service District unless the parcel consists of five acres or more.
(2) Any parcel within a Rural Service District for five years without development shall be considered by the City Council for exclusion from the Rural Service District. By amendment hereof the parcel shall be included in the Urban Service District if any area adjacent thereto is determined by the City Council to be substantially developed as urban property.
(`86 Code, § 10.62) (Am. Ord. 706, passed 12-2-97)