§ 12-449. 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 for the fiscal year beginning October 1, 2012, 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.

(b)

For purposes of this section, "parcel" means a platted lot or tract as shown on the plats referred to in section 12-446(1).

(Ord. No. 97-7, § 4, 3-11-97; Ord. No. 12-06, § 1, 4-3-2012)