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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 streetreconstruction 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. <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 /> 111 the trunk improvements . <br /> g. Sewer and Water Services . Individual sewer and <br /> water services benefit only the properties they serve and <br /> 100 percent (100%) of their cost shall be assessed to the <br /> . property for which they are installed. <br /> h. Drainage Improvements . Storm drainage and <br /> ponding/basin systems are usually constructed to serve a <br /> specific drainage or "watershed" district . The cost of <br /> 0- . - <br /> These drainage districts have trunk lines, which are <br /> large diameter pipes that transport large volumes of <br /> water from one or more drainage districts . Property <br /> within drainage districts that would receive benefit from <br /> a trunk storm sewer, would be assessed a unit amount of <br /> ($400 . 00 per lot) for a single family residential lot. <br /> This amount would be determined and adjusted annually by <br /> resolution using the Engineering News Record (ENR) . <br /> Multifamily housing lots that exceed 1/3 acre would be <br /> assessed based on the number of acres , multiplied by the <br /> unit cost ($1, 200 . 00 per acre) . Commercial / Industrial <br /> property would be assessed based on the number of acres <br /> that are determined to benefit from the trunk line <br />