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3. Assessing on a combined unit and footage basis requires a more <br />complicated formula and often is no more fair than a straight unit <br />assessment. <br />4. Assessing for improvements primarily benefitting a developer <br />requires care and security to assure that the assessments will be paid <br />even if the development does not proceed. <br />5. Senior citizen assessment deferrals benefit the City by making it <br />easier to install needed projects without burdening low-it-ome <br />owners. tet the 5 year deferral mus'L clearly be understood to be a <br />deferral and not a grant. Also, allowance must be made in each project <br />for a certain percentage of such deferrals which do add to the general <br />project cost. <br />6. Assessment policies should be developed to address publ4c <br />property, wetlands, subdividable properties and residential <br />properties with guest houses and/or accessory buildings served by <br />sewer or water. <br />7. Assessment decisions often become intermingled with easement <br />acquisition costs. Policies should be established to guide decisions <br />and negotiations in this area. <br />8. Policies are needed to quide the timing of assessment hearings <br />compared to contract awards in consideration of total cost <br />determination vs appeal risks. This would include assessment appeal <br />waiver policies. <br />9. Policies are needed as to assessment term or duration, and <br />minimum amounts to be assessed over multiple years. <br />page 12 of 15 <br />