§ 12-494. 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, 1998, and each year thereafter, there shall be levied a special assessment not to exceed thirty-five dollars ($35.00) 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 parcel of real property which is either:

(1)

A platted lot or tract, or portion of a platted lot or tract, if lying within the boundaries of the recorded subdivision plat of Boardman Subdivision.

a.

Several contiguous platted lots or tracts, under common ownership, shall be considered a parcel.

b.

If a platted lot or tract and parts thereof are not under common ownership, each part shall be considered a separate parcel.

(2)

A tract or division of land, under common ownership, if lying outside the boundaries of the recorded subdivision plat of Boardman Subdivision.

a.

Several contiguous tracts or divisions of land, under common ownership, shall be considered a parcel.

b.

If a tract or division of land is not under common ownership, each part shall be considered a separate parcel.

(Ord. No. 97-28, § 4, 12-16-97; Ord. No. 98-24, § 1, 7-21-98)