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A. The council shall determine the method of assessment allocation for each local improvement district. Any determination made by the council with respect to the method of allocating costs is final.

B. The following methods of allocation of assessed costs among benefited properties are permitted:

1. Allocation of costs based on the then most-current Matanuska-Susitna Borough assessed values (to include “work in progress” values) of land and improvements;

2. Allocation of costs on a front-foot basis, including adjusted and unadjusted front-foot;

3. Allocation of costs on a square-foot basis;

4. Allocation of costs on a per-lot basis so that each lot is assessed the same amount;

5. Allocation of costs on a zone square-foot basis;

6. Allocation of costs on any other reasonable basis or combination of bases (including without limitation subsection (B)(1) through (5) of this section) which results in an assessment proportionate to the benefit received, to include, without limitation, allocation that takes into account different zoning districts and future use to which property is reasonably adaptable within a reasonably foreseeable time. (Ord. 09-010 § 3, 2009; Ord. 597 § 8, 2002)