§ 12-175. Per parcel special assessments.

(a)

Road improvements as authorized by this article may be funded by per parcel special assessments not to exceed thirty-five dollars ($35.00) per parcel, per year.

(b)

For the fiscal year beginning on October 1, 1987, there shall be levied, as of October 1, 1987, a special assessment in the amount of thirty-five dollars ($35.00) per parcel. The board may adjust assessments against individual parcels on the basis of justice and right.

(c)

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

(1)

Described as a single lot on the plat of Rainbow Lakes Estates as described in section 12-171(a) of this article (a "platted lot"); or

(2)

Several contiguous platted lots, under common ownership; or

(3)

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. 85-22, § 3, 12-17-85; Ord. No. 87-21, § 1, 7-28-87)