§ 12-344. 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, 1994, and each year thereafter, there shall be levied, a special assessment not to exceed fifty dollars ($50.00) 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 12-341(a) of this article.

(Ord. No. 92-45, § IV, 10-13-92; Ord. No. 93-35, § 2, 9-7-93)