19-27,188. Same; assessment plan; classifications, formulae and methods of assessing.
19-27,188
19-27,188. Same; assessment plan; classifications, formulae and methods of
assessing.
The portion of the cost of any improvement to be assessed
against the property in the benefit district, as determined in accordance with
K.S.A. 19-27,184,
shall be apportioned against the property in accordance with the special
benefits accruing thereto by reasons of such improvement. The cost may be
assessed equally per front foot or per square foot against all lots and
pieces of land within such benefit district or assessed against such
property 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 or
without regard to the buildings and improvements thereon or such cost may
be determined and fixed on the basis of any other reasonable assessment
plan which will result in imposing substantially equal burdens or shares of
the cost upon property similarly benefited. The governing body, from time
to time, may determine and establish, by resolution, reasonable general
classification and a formula for the apportionment of the cost between the
county and the area to be assessed, and the methods of assessing the
special benefits, for various classes of improvements.
History: L. 1991, ch. 51, § 8; April 25.