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Assessments shall be determined by the adjusted front <br /> footage method at % percent to properties on both <br /> sides of the street. A mill and overlay to an existing <br /> paved road will be assessed by the adjusted front footage <br /> method at % percent to properties on both sides of <br /> the street. A recycle and overlay to an existing paved <br /> road will be assessed by the adjusted front footage <br /> method at % percent to properties on both sides of <br /> the street. <br /> c. Sidewalk. Sidewalk improvements may be done in <br /> conjunction with a street reconstruction or as a separate <br /> project . In any event, cost of sidewalk improvements <br /> shall be recovered by means of the general ad valorem <br /> property tax paid by the entire community or by other <br /> funds that may become available to the City for <br /> infrastructure cost recovery. Sidewalks are generally <br /> installed on the City's major streets, which will connect <br /> several neighborhoods and community attractions in a <br /> logical pattern. <br /> d. Sealcoating. Sealcoating, patching and cracksealing <br /> are considered general maintenance activities and the <br /> expenses of such acts will be paid for by ad valorem <br /> property tax or any other funds available to the City at <br /> that time. <br /> e. Sanitary Sewer and Water Mains . Repair and <br /> replacement of sewer or water mains is usually done in <br /> conjunction with a street reconstruction project and the <br /> cost of this work should be included as part of the total <br /> major street project cost and should also be considered <br /> to be included in the rate assessed for street <br /> reconstruction. If it is determined that the repair and <br /> replacement work results in a greater benefit to some <br /> properties and not to others, the Council should consider <br /> establishing a different assessment rate based on the <br /> benefits received. Sanitary sewer and Water Main <br /> replacement will be assessed at %. <br /> f. Sanitary Sewer and Water Trunk Improvements. Trunk <br /> sewer and water mains are usually designed to carry <br /> larger volumes of flow than are necessary within an <br /> immediate property area in order to serve additional <br /> properties beyond the area of their immediate placement . <br /> Therefore, 100 percent (100%) of the cost of trunk <br /> improvements will be assessed on a unit basis to all <br /> properties within a district deemed to be benefitted from <br /> the trunk improvements. <br />