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d. Sealcoating. Sealcoating, patching and cracksealinq <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. <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 . The cost of <br /> drainage improvements shall be one-half (1/2) assessed. <br /> The remaining cost will be paid for by the Storm Water <br /> Surface Utility and/or by an ad valorem tax basis to the <br /> properties within the district as provided by Minnesota <br /> Statutes . Storm sewer reconstruction normally takes place <br /> together with street reconstruction projects and the <br /> costs shall be assessed in accordance with the assessment <br /> policies related to street improvements . Site specific <br /> improvements would be assessed at a one-half (1/2) rate, <br /> to the benefitting properties . <br /> i . Special Conditions . Special consideration shall be <br /> given to the "age" of a street or utility system when <br /> determining the proportion of cost to be assessed to <br /> benefitted properties . If it is necessary to reconstruct <br />