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<br />~~ . <br />Fact Sheet on Special Assessments <br />Bases for makingassessments . <br />For water and sewer projects, assessments may be made on the basis of: <br />1.). The frontage abutting on the: project, at an.equal rate per foot of frontage; or <br />2:) The street frontage of the lots served, or subject to being served, by,the project, <br />at an equal rate per foot of frontage; or <br />3.) The area of land served, or subject to being served, by the project, at an equal <br />rate per unit of area; or <br />4.) The, valuation of land served, or subject to being senved, by the project being the <br />value of the land without improvements as shown on the tax records of the <br />county, at ari equal rate per,dollar of valuation; or <br />5.) The number of lots served, or subject to being served, by~the project when the <br />project involves extension of an existing system to a residential oc commercial <br />. subdivision; at an equal rate per lot; or . <br />6.) A combination of two or more of these bases. , <br />If either area or valuation is chosen as a basis for assessment, the BOC shall lay out <br />one or more benefit zones according to the distance of property from the project <br />being undertaken. If more than one benefit zone is esfabtished, the BOC shall <br />establish differing rates of assessment to apply uniformly throughout each benefit <br />zone. <br />Lands exempt from assessment <br />No land within a county is exempt from special assessments except <br />. 1.) land belonging to the United States that is exempt under the provisions of <br />. federal statutes and land within any floodway delineated by a local <br />.government, or <br />2.) land owned, leased, or controlled by a railroad company, except that if there <br />is a building on the land, the.portion of railroad properly subject to <br />assessment shall be a lot whose frontage equals .the actual front footage <br />occupied by the building plus 25 feet on each side thereof, but not more than <br />the amount of land owned, leased or controlled by the railroad. If a building is <br />placed on land that would have been subject to assessment after the water or <br />sewer project has been completed, then the.railroad company shall be <br />subject to an assessment without interest on the same basis as if the building <br />had been on the property when the improvement was made. <br />If the project would benefit property owned by the State, or an agency, board, <br />commission or institution of the State, the County may request that the Council of State <br />authorize the State to pay its part of the assessment. The Council of State may <br />authorize the Secretary of Administration to approve, or disapprove requests from <br />counties for payment, but the County may appeal to the Council of State if the Secretary <br />disapproves. If the Council of State does not authorize the payments of the <br />assessment, then the State is exempt from payment. <br />10 <br />