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5 <br />•Assessments are determined following the City’s Assessment Policy <br />which has been in place since 1995 <br />•Special provisions for corner lots, commercial properties, <br />minimum/maximum, lots already assessed, etc. <br />SPECIAL ASSESSMENTS <br />Residential Properties / Urban Reconstruction <br />•Residential properties <br />•$89.83 per front foot fixed rate for reconstruction projects <br />•Capped at 3% EMV <br />•Past practice on County Roads is to collect 50% of per policy rate -> $44.92 per front foot <br />•Final rate for County Road D project in 2020 was $37.82 per front foot.