How the county pays for and charges for special improvements

(a) Whenever in the opinion of the council it is desirable to make any special improvement in any improvement district, the special improvement shall be made and done under the provisions of this chapter. The cost of the special improvement including the cost of acquiring (whether prior to or after the commencement of the proceedings for such improvements) any new land therefor, shall be assessed against the assessment unit specially benefited on the basis of any method or methods which the council finds assesses the assessment unit according to the special benefits conferred thereon, which may include, without limitation, any of the following: (1) Frontage; (2) The area of the assessment unit; (3) The permissible number of dwelling units permitted on each parcel under applicable zoning provisions; (4) The amount of water allotted to each assessment unit; (5) Minimum required sewer capacity of the assessment unit; (6) Traffic generation/usage for road improvements; (7) The square footage of buildings and/or other improvements; or (8) Any other method that the council finds assesses said assessment units according to the special benefits conferred on said assessment units or any combination thereof. (b) Any provision or section to the contrary notwithstanding, in determining the applicable method of assessment for any improvement district under subsection (a) above, the council may, in its discretion, give consideration to the following, if applicable: (1) In the case of assessment units or classes of assessment units having different uses which affect the nature or extent of the special benefits to be conferred thereon by the proposed special improvements, the method of determining the assessments against such assessment units or classes of assessment units may vary based on their respective uses to the extent that the council deems appropriate in order to reflect the special benefits conferred thereon. 12-3 SUPP. 8 (7-2020) (2)In addition, if a change in classification or use is reasonably anticipated with respect to specified assessment units that will result in increased special benefits conferred thereon, the council may designate such assessment units as affected assessment units with respect to the anticipated change in classification or use, in which case the assessments against such affected assessment units shall be subject to change upon the effectiveness of the anticipated change in classification or use to reflect the increased special benefits; provided that the change in assessments on the affected assessment units is authorized in the resolution creating the improvement district pursuant to section 12-18 and the ordinance fixing the assessments for the improvement district pursuant to section 12-29. (c) The County may issue and sell bonds to provide the funds for such improvements, which bonds shall be secured by such assessments as a lien upon the assessment units assessed. For such purpose, the council may create, define and establish improvement districts, all according to the provisions of this chapter.