(a)The assessment district shall include all the property
benefited by the improvement or improvements as determined by
the governing body, including municipal and other public
property, except that of the United States government or any
agency, instrumentality or corporation thereof in the absence of
the consent of congress. If the improvement district includes
unplatted or undivided land, the distance back from the
improvement for computing assessments and fixing the assessment
lien shall be the same as the distance back in the immediately
adjoining platted area.
(b)Assessments shall be computed by one (1) or more of
the following methods:
(i)Each one-half (1/2) block or fraction thereof
within the district contiguous to each street, alley, avenue,
boulevard or parkway in or along whi
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(a) The assessment district shall include all the property
benefited by the improvement or improvements as determined by
the governing body, including municipal and other public
property, except that of the United States government or any
agency, instrumentality or corporation thereof in the absence of
the consent of congress. If the improvement district includes
unplatted or undivided land, the distance back from the
improvement for computing assessments and fixing the assessment
lien shall be the same as the distance back in the immediately
adjoining platted area.
(b) Assessments shall be computed by one (1) or more of
the following methods:
(i) Each one-half (1/2) block or fraction thereof
within the district contiguous to each street, alley, avenue,
boulevard or parkway in or along which the improvement or
improvements are to be made shall be divided, irrespective of
number and location of lots, into three (3) equal subdivisions
parallel to the street, alley, avenue, boulevard or parkway to
be improved. The subdivisions shall be numbered one (1), two
(2) and three (3) respectively, beginning next to the street,
alley, avenue, boulevard or parkway. The total assessment for
each one-half (1/2) block or fraction thereof abutting on either
side of each street, alley, avenue, boulevard or parkway to be
improved, as fixed by the governing body, shall be apportioned
as follows:
(A) Subdivision number one (1), sixty percent
(60%);
(B) Subdivision number two (2), thirty percent
(30%);
(C) Subdivision number three (3), ten percent
(10%).
(ii) Each one-half (1/2) block contiguous to each
street, alley, avenue, boulevard or parkway in or along which
the improvement or improvements are to be made shall be assessed
on an area basis, so that the assessment against each piece of
property assessed shall be in the proportion that the square
footage of that piece of property bears to the total square
footage of the assessable property within the one-half (1/2)
block;
(iii) Each piece of property abutting on the street,
alley, avenue, boulevard or parkway in or along which the
improvement or improvements are to be made shall be assessed on
a lineal foot basis so that the total assessment against each
piece of a property shall be in the proportion that the abutting
lineal footage of that piece of property bears to the total
abutting lineal footage of the property to be assessed for the
same improvement or improvements;
(iv) Each piece of property which the governing body
reasonably determines to be benefited by the proposed
improvement, regardless of whether the improvement is located in
and along a street, alley, avenue, boulevard or parkway, and
regardless of whether the property lies within the one-half
(1/2) block abutting the improvement, shall be assessed on an
area basis, or lineal foot basis, or any other uniform basis so
that property similarly benefited will be similarly assessed.
Regardless of the method or methods of computation selected by
the governing body, and notwithstanding the provisions made for
computation to the center of the block or within the one-half
(1/2) block, the assessment may be levied and the assessment
lien thereby made to attach, upon all of a piece of benefited
property so as to avoid the imposition of a lien upon a part of
a subdivided lot or parcel under common ownership and use. In
the case of any irregular-shaped or nonuniform block or lot,
tract, parcel of land or other unit of property to be assessed,
an appropriate adjustment may be made, so that the assessment
there against is in proportion to the benefits derived.
(c) More than one (1) improvement may be combined in a
single local improvement district when the governing body
determines that the combination is both efficient and
economical. If the combination of improvements are separate and
distinct by reason of substantial difference in their character
or location, or otherwise, the estimated costs of each
improvement shall be segregated for the levy of assessments and
an equitable share of the incidental costs allocated to each
improvement. In the absence of arbitrary or unreasonable abuse
of discretion, its determination of the portion of the project
constituting a separate improvement for purposes of segregation
is conclusive.
(d) Each city and town may adopt all ordinances and
resolutions necessary to levy and collect the special assessment
and providing for the manner of sale, redemption and conveyance
of lands sold for nonpayment of special assessments.