§ 12-419. Authorizing special assessments on a per-parcel basis.

(a)

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

(b)

For the fiscal year beginning October 1, 1997, and each year thereafter, there shall be levied a special assessment not to exceed eighty dollars ($80.00) 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 12-416 of this article.

(Ord. No. 96-20, § 4, 7-2-96; Ord. No. 97-14, § 1, 7-15-97)