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d. Sealcoating. Sealcoating, patching and cracksealing <br /> are considered general maintenance activities and the <br /> 411 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. <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 /> 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. These drainage <br /> districts have trunk lines, which are large diameter <br /> pipes that transport large volumes of water from one or <br /> more drainage districts . Property within drainage <br /> districts that would receive benefit from a trunk storm <br /> sewer, would be assessed a unit amount of $400 .00 per lot <br /> for a single family residential lot. This amount would be <br /> determined and adjusted annually by resolution using the <br /> Engineering News Record (ENR) . Multifamily housing lots <br /> that exceed 1/3 acre would be assessed based on the <br /> number of acres, multiplied by the unit cost of $1, 200 .00 <br /> per acre . Commercial / Industrial property would be <br /> assessed based on the number of acres that are determined <br /> . to benefit from the trunk line multiplied by the unit <br /> cost of $1, 200 . 00 per acre to a maximum amount of three <br />