2005 Idaho Code - 50-2504 — BASIS OF ASSESSMENTS

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 25
                     UNDERGROUND CONVERSION OF UTILITIES
    50-2504.  BASIS OF ASSESSMENTS. Whenever any improvement authorized to be
made by any governing body by the terms of this chapter is ordered, the
governing body shall provide for the apportionment of the cost and expenses
thereof as in their judgment may be fair and equitable in consideration of the
benefits accruing to the abutting, adjoining, contiguous and adjacent lots and
land and to the lots and lands otherwise benefited and included within the
improvement district formed. Each lot and parcel of the land shall be
separately assessed for the cost and expenses thereof in proportion to the
number of square feet, number of front feet, or other equitable basis, of such
lands and lots abutting, adjoining, contiguous and adjacent thereto or
included in the improvement district, and in proportion to the benefits
accruing to such property by said improvements. The entire cost of the
improvement may be assessed against the benefited property as herein provided
or if money for paying part of such cost is available from any other source,
the money so available may be so applied and the remaining cost so assessed
against the benefited property. The cost and expenses to be assessed as herein
provided for shall include the cost of the improvement, the public utility
cost and feasibility report, engineering and clerical service, advertising,
inspection, collecting assessments, easements, interest upon bonds if issued,
and for legal services for preparing proceedings and advising in regard
thereto. Fee lands and property of public entities, such as the federal
government, state of Idaho or any county, city or town, shall not be
considered as lands or property benefited by any improvements district, unless
such public entity within the boundaries of any improvement district consents
in writing, filed before the governing body adopts the ordinance provided for
in section 50-2510, Idaho Code. The lands and property of such public entity
shall not be subject to assessment for the payment of any of the cost or
expense of such improvement, unless said consent is filed.