(a) For
assessments relating to sanitary and/or storm sewerage service or domestic
water service one of the following methods shall be used:
(i) Square foot method: If the special
benefit assessment is determined on a square footage basis, the assessable
portion of the exempt land shall be determined as follows:
(A) Calculate the square footage of the
residential area, i.e., the "main dwelling."
(B) This area shall include all those
facilities normally found on a residential lot such as a garage or carport,
driveway, front and back yards, etc. Also included in the area shall be any
buildings or facilities directly benefited by an actual connection to the
improvement. (For example: A dairy barn connected to a sewer or water
system.)
(ii) Front foot
method: If the special benefit assessment is determined on a front footage
basis, the assessable portion of the exempt land shall be determined by one of
the following:
(A) Calculate the square
footage for the residential area in the same manner as the square foot method.
The square foot measurement of the entire "residence," shall then be converted
into the area of a square. The calculated square will be used as the unit to be
charged for the special benefit assessment. One side of the square will be used
as front footage; or
(B) Determine
the mean (average) front footage of all nonexempt properties within the
district, and use it to assess the portion of otherwise exempt property for the
special benefit assessment, i.e., add all of the nonexempt front footage
relevant to the improvement and divide by the number of nonexempt properties
within the district.
(iii) Zone-termini method: If the special
benefit assessment is determined on a zone-termini basis, the assessable
portion of the exempt land shall be determined by one of the following:
(A) Convert the square foot area of the
residence to a square as in the front foot method. Use this square as the zone
for assessing the portion of otherwise exempt property for the special benefit
assessment; or
(B) Calculate the
mean (average) width and depth (length) of all nonexempt properties within the
district, using these averages to create a rectangular unit as the zone for
assessing the portion of otherwise exempt property for the special benefit
assessment. To perform this calculation:
(I)
Add all nonexempt front footage relevant to the improvement and divide by the
number of nonexempt properties within the district to determine the mean width
of the zone; and
(II) Add the
depths (lengths) of all nonexempt properties within the district and divide by
the number of nonexempt properties within the district to determine the mean
depth of the zone.
(iv) Equivalent residential unit method
(ERU): The ERU method shall be used in the same manner as it is used on all
other properties within the district. The value to be determined is based on
the amount of benefit derived or, when appropriate, the degree of contribution
to the service, such as drainage or sewer. This amount shall be measured for
all uses of property. (For example, if a dairy barn uses a greater amount of
water or contributes a greater amount of sewerage than the normal residential
unit, it shall be classified as more than one ERU and shall be charged a
proportionately greater amount.)
(v) Combined methods: In districts making
assessments using a combination of two or more methods (e.g., an assessment
based on a front footage charge plus a square foot charge), the procedures for
determining the assessable portion of previously exempt property shall be the
same as those described above.
(b) For assessments relating to road
construction and/or improvements. If the property is provided access to a
constructed or improved road, the assessment will be based upon the percentage
of current use value to true and fair value as evidenced by the last property
tax assessment roll as equalized by the county board of equalization to what
the assessment would have been if the owner had waived the exemption. (For
example, if the current use value is forty-five percent of its true and fair
value, then the assessable portion is forty-five percent of the amount the
assessment would have been if the owner had waived the exemption.)