§ 12-644. Authorizing special assessments on a per parcel basis.

(a)

Municipal services as authorized by this article may be funded by special assessments on a per parcel basis.

(b)

For the fiscal year beginning October 1, 2003, and each year thereafter, there shall be levied a special assessment not to exceed forty-five dollars ($45.00) 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 platted lot or tract as shown on the plats referred to in section 12-621.

(Ord. No. 02-32, § 4, 12-3-2002)