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Page 18 <br /> 3. County land is subject to assessment and shall be assessed in the same <br /> manner as if it were privately owned, subject to the limitations set forth in <br /> Section 435.19, subd. 1, as long as the assessments do not exceed the <br /> special benefits conferred. <br /> D. Municipal Property Assessments. City owner property is divided into three <br /> classifications for the purpose of determining assessment participation. They are: <br /> 1. Public Facility Land <br /> 2. Public-Right-of-Way <br /> 3. Park Land <br /> Public facility property is defined as land utilized for public buildings such as city <br /> halls, fire halls, libraries, maintenance garages, municipal parking lots, etc. Public <br /> facility property within a project area will participate in the total assessable cost <br /> of an improvement and will be treated in the same manner as any other <br /> benefitted parcel. <br /> Public right-of-way property consisting of all City acquired easements, subject to <br /> fee title, for the specific purpose of utility placement or street construction will be <br /> assessed and treated in the same manner as any other benefitted parcel. <br /> Park land assessment eligibility is further categorized according to the following <br /> descriptions: <br /> 1. "Community Parks" are characterized by a higher degree of intense public <br /> use and are relatively large in area size. They are normally associated with <br /> athletic events and sporting activities, ie, softball, football, baseball, hockey, <br /> etc. Park lands of this nature will be subject to assessments. Because <br /> community parks provide citywide benefit, the cost of these assessment <br /> shall be recovered by a special levy upon the ad valorem taxes. <br /> 2. "Neighborhood Parks" accommodate open space objectives within <br /> residential development and are passive in use as indicated by such <br /> features as playground structures. Because neighborhood parks are <br /> commonly used by the immediate residents of the area, such park land will <br /> not be assessed if it comprises less than 25 percent of the aggregate <br /> project area. Larger parks representing an area greater than 25 percent of <br /> the aggregate project area shall participate in the assessment process in <br /> the same manner as community parks. <br />