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2004 Assessment Policy – Page 21 the City Engineer for complete service to each property. Credit rates for future construction shall be based on current prices. The City may determine that storm sewer trunk cost be assessed to all properties within a respective storm sewer taxing district under Minnesota Statute 444.16 through 444.21 2. Storm Sewer Lateral Rates The lateral storm sewer project costs will be assessed by one of the following methods as determined by the City Council after the project feasibility study. 3. Lot/Equivalent Lot Basis Determine the total number of lots and equivalent lot units receiving lateral benefit and divide the project cost equally among them. ▪ R-1 and R-2 residential lots at 100% of the total project cost ▪ All other land uses at 100% of the total project cost B. Municipal State-Aid Construction Fund Contributions When a Municipal State-Aid Street project includes either trunk or lateral storm sewer, which the Minnesota Department of Transportation (MnDOT) determines may be funded by Municipal State-Aid construction funds, the amount determined to be actually funded by MnDOT may be deducted from the total improvement costs to be assessed. C. Infrastructure Reconstruction Projects Any project or portion of a project that reconstructs an existing storm sewer system facility. A reconstruction project may occur in the existing alignment of the storm sewer pipe or on a new alignment, thus allowing the existing line to be abandoned or its status downgraded (i.e., trunk to lateral). All properties with tax exempt status and abutting new street reconstruction, street reconstruction, or bituminous overlay improvements shall be assessed at one hundred percent (100%) of the cost of the improvement.