Volusia County |
Code of Ordinances |
Chapter 110. SPECIAL DISTRICTS |
Article III. SPECIAL ASSESSMENT DISTRICT ESTABLISHMENT AND OPERATION |
Division 3. ASSESSMENTS |
§ 110-111. Determination of benefits.
The council may provide for the costs of a project or any subsequent projects through imposition, within a special assessment district in which such project is located, of assessments upon specially benefited property within the special assessment district at a rate of assessment based on the special benefit accruing to such property from such project or projects. Assessments shall be assessed in conformity with the procedures set forth in this division. The computation of assessments may be made on the basis of a general methodology designed to provide the maximum achievable equity among properties within each special assessment district, which methodology shall be applied uniformly against all similar properties except where equalization is required to achieve equity. Procedures which may be used for determining benefit shall include but not be limited to:
(1)
Per unit or platted lot basis;
(2)
Front footage;
(3)
Area or acreage benefited;
(4)
Distance from improvement;
(5)
Parcel;
(6)
Equivalent residential units; or
(7)
A combination of such methods or any other method deemed equitable by the council.
The establishment of a special assessment district shall include all benefited property within fixed boundaries.
(Ord. No. 94-19, Art. I, § 3(Art. 3, § 3.1), 12-15-94)