§ 12-785. Funding methods.

(a)

Road improvements as authorized by this article may be funded by per parcel, per structure, per acre, or similar basis.

(b)

For the fiscal year beginning on October 1, 2005, there shall be levied, as of October 1, 2005, a per parcel special assessment in the amount of fifty dollars ($50.00) per year for residential parcels and seventy-five dollars ($75.00) per year for commercial parcels. 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 recorded for the lands described in subsection 12-781(a) of this article.

(Ord. No. 04-26, § 5, 12-7-2004)