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b. Street Resurfacing. Street resurfacing is commonly <br /> known and referred to as street overlaying whereby a new <br /> bed of road material such as bituminous is installed over <br /> an existing paved road to a specific thickness . <br /> Assessments shall be determined by the adjusted front <br /> footage method at one hundred (100%) percent to <br /> properties on both sides of the street. A mill and <br /> overlay to an existing paved road will be assessed by the <br /> adjusted front footage method at 100% percent to <br /> properties on both sides of the street. A recycle and <br /> overlay to an existing paved road will be assessed by the <br /> adjusted front footage method at one hundred (100%) <br /> • percent to properties on both sides of 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 assessing twenty-five (25%) to the <br /> affected property owners and the remainder paid by the <br /> general ad valorem property tax paid by the entire <br /> community or by other funds that may become available to <br /> the City for infrastructure cost recovery. Sidewalks are <br /> generally installed on the City' s major streets, which <br /> will connect several neighborhoods and community <br /> attractions in a 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 / rehabilitation will be assessed at fifty <br /> percent (50 %) . <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 />