§ 94.16 ASSESSMENT POLICIES APPLICABLE TO ALL TYPES OF IMPROVEMENTS; IMPROVEMENT COSTS.
   (A)   Where an improvement is constructed which is of special benefit to properties within a definable area, it is the intent of the City Council that special assessments be levied against the benefitted properties within that area to the extent that the costs of such project can be deemed to benefit the properties.
   (B)   All improvement costs shall, whenever possible, be assessed in full against benefitted property. The city intends to keep the city's share of the improvement cost to a minimum, and any assessable share of cost against properties or lands outside city limits shall be collected by either voluntary
negotiated contract or annexation rather than deferred assessment, if possible. The following general principles shall be used as a basis of the city's assessment policy:
      (1)   The "project cost" of an improvement shall be deemed to include the costs of all necessary construction work required to accomplish the improvement, plus engineering, legal, administrative, financing, right-of-way and other contingent costs.
      (2)   Where the project cost of an improvement is not entirely attributable to the need for service to the area served by said improvement, or where unusual conditions beyond the control of the owners of the property in the area served by the improvement would result in an inequitable distribution of special assessments, the city, through the use of other funds, may pay such "city cost" which, in the opinion of the City Council, represents the excess cost not directly attributable to the area served.
      (3)   If financial assistance is received from the federal government, from the state, or from any other source to defray a portion of the costs of a given improvement, such aid will be used first to reduce the "city cost" of the improvement. If the financial assistance received is greater than the normal "city cost" the remainder of the aid will be used to reduce the special assessments against the benefitting properties, such reductions to be applied on a pro-rata basis.
      (4)   The "assessable cost" of an improvement shall be defined as being those costs which, in the opinion of the City Council, are attributable to the need for service in the area served by the improvement. Said "assessable cost" shall be equal to the "project cost" of the current project as defined above, minus "city cost" as defined above, minus other financial assistance credited as above described.
      (5)   City-owned properties, including municipal building sites, parks and playgrounds, but not including public streets and alleys, shall be regarded as being assessable on the same basis as if such property was privately owned.
      (6)   Assessments may be spread over such period of time as the Council shall approve.
      (7)   In the event the literal application of the provisions outlined herein would result in inequitable distribution of special assessments or special assessments exceeding the benefit of the improvement, the City Council reserves the right to adjust the assessments for an improvement so as to achieve a more equitable distribution and/or represent the benefit received.
(Ord. 540, eff. 10-14-75)