12-6a08.   Financing costs; assessment plan;classifications, formulae and methodsof assessment.(a) The portion of the cost of any improvement to be assessed against theproperty in the improvement district as determined in K.S.A. 12-6a04, andamendments thereto, shall be apportioned against the property in accordancewith the special benefits accruing thereto by reasons of such improvement orin accordance with the provisions of any petition submitted pursuant tosubsection (b) or (c) of K.S.A. 12-6a04, and amendments thereto. The costmay be assessed equally per front foot or per square foot against all lots andpieces of land within such improvement district or assessed against suchproperty according to the value of the lots and pieces of land therein asdetermined by the governing bodyof the city with or without regard to the buildings and improvements thereonor as set forth in the petition requesting such improvement or the costmay be determined and fixed on the basis of any other reasonable assessmentplan which will result in imposing substantially equal burdens or shares ofthe cost upon property within the improvement district similarlybenefited. The governing body may from time to time determine and establish byordinance reasonable general classifications and formulae for the apportionmentof the cost between the city and the area to be assessed, and the methods ofassessing the special benefits, for various classes of improvements.

      (b)   This section shall not be construed to limit the adoption of anyassessment plan for any improvement that recognizes varying benefit levelsto property within the improvement district and imposes assessments inrelation thereto.

      History:   L. 1957, ch. 99, § 8; L. 1959, ch. 72, § 3; L. 1983,ch. 63, § 1;L. 2003, ch. 120, § 3; July 1.