Kenai Peninsula Borough |
Code of Ordinances |
Title 14. STREETS AND SIDEWALKS, ROADS AND TRAILS |
Chapter 14.31. SPECIAL ASSESSMENTS—ROAD IMPROVEMENTS |
§ 14.31.030. Property subject to assessment.
Latest version.
The assembly may assess any real property or interest in real property that the assembly determines is directly benefitted by an improvement. The real property or interest in real property that is benefitted by an improvement may be abutting, adjoining, adjacent, or contiguous to the improvement. Real property may be assessed for an improvement notwithstanding its exemption from taxation by law.
(Ord. No. 2015-13 , § 1, 6-16-15; Ord. No. 2001-05(S), § 2, 4-3-01)