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4/21/2026 <br />4 <br />Special Benefit Evaluation <br />Special Benefit Analysis was completed; maximum parcel <br />assessment is $14,250 per lot per parcel, proposed assessment <br />for residential properties is $0 <br />Commercial property = 10% of the appraised value or $122,750 <br />Special assessment <br />–Option 1 - Assessed over 10 years with interest to be determined by council (if not <br />paid in full installments would be due on the next property tax cycle) <br />–Option 2 - Can be paid in full within 30-60 days after assessment hearing without <br />interest. <br />Assessment Map <br />7 <br />8