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<br />the City's jurisdiction, to permanent asphaltic concrete <br />roadways with concrete curb and gutters. <br /> <br />2. The following assessment formulas shall apply <br />to any such upgrading of public roadways under the City's <br />jurisdiction: <br /> <br />(a) On street paving projects it is desirable <br />that at least 25% of the cost for the project <br />to be obtained from sources other than ad valorum <br />taxes. <br /> <br />(b) R-l and R-2 property that is not tax exempt <br />shall be assessed a minimum of 22% of the actual <br />cost for a 7-ton - 32 foot wide pavement with <br />concrete curb and gutter and routine drainage. <br /> <br />(c) R-l and R-2 property which is not tax exempt <br />shall be assessed at a rate of a 7 ton - 32 foot wide <br />pavement with concrete curb and gutter and routine <br />drainage, even if the width or strength is greater. <br /> <br />(d) All tax exempt property regardless of zoning <br />classification, such as, but not necessarily <br />limited to schools, churches, parks and govern- <br />mental land, to be assessed on an assessable <br />footage basis at 100% of the cost of a 7 - ton <br />roadway (even when heavier roadways are con- <br />structed) based upon the costs for that segment <br />of the entire pro1ec~ including the roadway <br />abutting the non-taxable property. <br /> <br />(e) All other property not covered in (a) (b) (c) <br />or (d) above, to be assessed on an assessable <br />footage basis at 100% of the cost for the <br />specific type of roadway on which they abut, <br />based on the costs for that segment of the <br />entire project including the roadway <br />abutting the property. <br /> <br />(f) In addition to the costs set forth in <br />(a) through (e) above, all property may be <br />assessed a proportionate share on a footage <br />basis for expenses encountered for right <br />of way and easement acquisition necPRsary <br />for that segment of the entire project <br />including the roadway abutting the property. <br /> <br />(g) All corner and multiple frontage parcels <br />in non-tax exempt R-I and R-2 status shall <br />be considered as having 10% of the second <br />side as being assessable footage unless <br />such parcels could be split or subdivided~ <br /> <br />-2- <br />