§ 12-20. Authorizing special assessments, on a per parcel basis.

(1)

Road improvements as authorized by this article may be funded by special assessments on a per parcel basis not to exceed eighty-nine dollars ($89.00) per year.

(2)

The fiscal year for the Lake Tropicana Municipal Service Taxing Unit shall begin October 1, of each year, and end on the following September 30. The board may adjust assessments against individual parcels on the bases of justice and right.

(3)

For purposes of this section, "parcel" means a parcel of real property which is either:

(a)

Described as a single lot on the plat of Lake Tropicana as described in section 12-16 of this article; or

(b)

If a platted lot has been divided and the parts thereof are not under common ownership, each part shall be considered a separate parcel.

(Ord. No. 82-25, § III, 12-21-82; Ord. No. 88-14, § 3, 3-29-88; Ord. No. 89-9, § 4-4-89; Ord. No. 03-4, § 1, 4-1-2003)