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4. Method of Assessment <br />A. When residential parcels are assessed on a unit basis, a unit shall be defined as one <br />buildable lot consistent with the prevailing zoning district in which the project is located. <br />Other property classifications shall be assessed on a front -footage basis at the rates <br />established on an annual basis by the City Council. <br />B. The special assessment method described in the policy statement cannot be considered as <br />all inclusive. Unique or unusual circumstances may, at times, justify special <br />consideration. In such situations, the City Council may, from time to time, establish by <br />resolution or as part of a Feasibility Study amendments to the assessment policy to cover <br />situations that may not have been contemplated in this policy. <br />5. How Particular Improvements Will Be Assessed <br />A. Evaluation of Project Feasibility <br />Improvement projects, regardless of whether or not they are included in the Capital <br />Improvement Program, initiated by the City Council, or initiated through a petition from <br />the benefiting property owners, will be evaluated as part of a Feasibility Study and/or <br />other report to evaluate the technical and financial aspects of the project. The City <br />Council may or may not move forward with a project based on the results of the <br />Feasibility Report. <br />B. New Roadways/Projects Not Included in the Capital Improvement Program <br />Improvements will be assessed on a front -footage or unit basis, with 100% of the project <br />cost being assessed provided the benefit as a result of the project meets or exceeds the <br />amount of the assessment. <br />C. Gravel Roadway Paving <br />Paving of existing gravel roadways shall be assessed on a front -footage or unit basis, with <br />100% of the project cost being assessed provided the benefit as a result of the project <br />meets or exceeds the amount of the assessment. The City Council may, at their <br />discretion, provide funds to offset the project cost based on the actual cost to provide <br />additional gravel surfacing to the roadway as part of routine roadway maintenance. <br />D. Roadway Reconstruction/Rehabilitation <br />Roadway reconstruction and rehabilitation shall be classified as one of the following: <br />1. Complete Roadway Reconstruction: This shall include complete pavement removal, <br />subgrade corrections as necessary, installation of concrete curb and gutter, new <br />sidewalks, repair/replacement of existing sidewalks or trails adjacent to the roadway, <br />Page 2 <br />