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installed over an existing paved road to a specific thickness. Assessments shall be <br />determined by the adjusted front footage method at one hundred (100%) <br />percent to properties on both sides of the street. A mill and overlay to an <br />existing paved road will be assessed by the adjusted front footage method at <br />100% percent to properties on both sides of the street. A recycle and overlay <br />to an existing paved road will be assessed by the adjusted front footage <br />method at one hundred (100%) percent to properties on both sides of the <br />street. <br /> <br />c. Sidewalk. Sidewalk improvements may be done in conjunction with a <br />street reconstruction or as a separate project. In any event, cost of sidewalk <br />improvements shall be recovered by assessing twenty-five (25%) to the affected <br />property owners and the remainder paid by the general ad valorem property <br />tax paid by the entire community or by other funds that may become available to <br />the City for infrastructure cost recovery. Sidewalks are generally installed on <br />the City=s major streets, which will connect several neighborhoods and <br />community attractions in a logical pattern. <br /> <br />d. Sealcoating. Sealcoating, patching and cracksealing are considered <br />general maintenance activities and the expenses of such acts will be paid for by ad <br />valorem property tax or any other funds available to the City at that time. <br /> <br />e. Sanitary Sewer and Water Mains. Repair and replacement of sewer or <br />water mains is usually done in conjunction with a street reconstruction project and <br />the cost of this work should be included as part of the total major street project <br />cost and should also be considered to be included in the rate assessed for street <br />reconstruction. If it is determined that the repair and replacement work results in <br />a greater benefit to some properties and not to others, the Council should consider <br />establishing a different assessment rate based on the benefits received. Sanitary <br />sewer and Water Main replacement / rehabilitation will be assessed at fifty <br />percent (50 %). <br /> <br />f. Sanitary Sewer and Water Trunk Improvements. Trunk sewer and water <br />mains are usually designed to carry larger volumes of flow than are necessary <br />within an immediate property area in order to serve additional properties beyond <br />the area of their immediate placement. Therefore, one hundred percent (100%) <br />of the cost of trunk improvements will be assessed on a unit basis to all <br />properties within a district deemed to be benefitted from the trunk <br />improvements. <br /> <br />g. Sewer and Water Services. Individual sewer and water services benefit <br />only the properties they serve and 100 percent (100%) of their cost shall be <br />assessed to the property for which they are installed. <br /> <br />h. Drainage Improvements. Storm drainage and ponding/basin systems are <br />usually constructed to serve a specific drainage or "watershed" district. These