19-27,188.   Same; assessment plan; classifications, formulae and methods ofassessing.The portion of the cost of any improvement to be assessedagainst the property in the benefit district, as determined in accordance withK.S.A. 19-27,184,shall be apportioned against the property in accordance with the specialbenefits accruing thereto by reasons of such improvement. The cost may beassessed equally per front foot or per square foot against all lots andpieces of land within such benefit district or assessed against suchproperty according to the value of such lots and pieces of land therein,such value to be determined by the governing body of the county with orwithout regard to the buildings and improvements thereon or such cost maybe 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 similarly benefited. The governing body, from timeto time, may determine and establish, by resolution, reasonable generalclassification and a formula for the apportionment of the cost between thecounty and the area to be assessed, and the methods of assessing thespecial benefits, for various classes of improvements.

      History:   L. 1991, ch. 51, § 8; April 25.