§ 14.31.080. Restrictions on district formation.

A.

A special assessment district may not be formed if it violates any of the following restrictions:

1.

The estimated amount of the assessment to be levied against each parcel in the district may not exceed 21 percent for gravel improvements to an existing road, or 25 percent for paving improvements, or 40 percent for construction of a new road, of the current assessed value of the parcel.

A.

For the purposes of this restriction, the estimated amount of the assessment against a parcel will be reduced by the amount of a prepayment of the assessment for the parcel that is received by the borough before the assembly acts on the resolution to form the district and proceed with the improvement. If the assembly does not approve the resolution to form the district and proceed with the improvement, the borough will refund the prepayment.

B.

Any such prepayment must be received no later than the close of business at least 15 days prior to the date the assembly will act on the resolution to form the district and proceed with the improvement.

2.

In no case shall a special assessment district be approved by the assembly where properties that will bear more than 10 percent of the estimated costs of the improvement are subject to unpaid, past-due borough property taxes at the time the assembly approves the resolution to form the district and proceed with the improvement.

For the purposes of this restriction, the delinquent tax may be paid before the assembly acts on the resolution to form the district and proceed with the improvement. Any such payment must be received no later than the close of business at least 15 days prior to the date the assembly will act on the resolution to form the district and proceed with the improvement.

3.

A special assessment district for the upgrade of an existing road, including paving, may not be formed if unimproved parcels represent more than 40 percent of the total assessed value of real property in the district. A parcel is improved under this subsection if it contains operable water or waste-water disposal systems, or a structure assessed for more than $5,000.

4.

For construction of new roads, a special assessment district may not be formed if one owner owns more than 40 percent of the parcels to be benefited.

B.

The legal description of parcels within the proposed district as of the date of the RSA resolution to approve the petition report and recommend a borough match under KPB 14.31.065 will be used to determine assessment. No subdivision, reversion of acreage, or lot line adjustment will be recognized for RIAD assessment purposes after the RSA board issues the resolution under KPB 14.31.065. In the event a property owner seeks to subdivide a benefited parcel after the date of the RSA resolution or after costs are assessed under this chapter, the property owner shall be required to pay off the remaining balance of the assessment, or prepay estimated costs if the final assessment has not been determined, prior to approval of the final plat pursuant to KPB 20.60.030. If prepayment of the estimated cost of the assessment is required, the subdividing property owner shall be issued a refund for any amount in excess of the prepaid estimated cost over the final assessment. If the petition or project fails for any reason, the borough shall refund the prepayment. If a final plat is not approved pursuant to KPB 20.60.030 and the subdividing property owner requests a refund of the prepayment in writing within 30 days of denial of the final plat, the borough shall refund the prepayment. If the estimated costs are less than the final assessment the subdividing property owner shall be responsible for payment of the difference, due within 30 days of the final assessment approval.

(Ord. No. 2018-27 , § 6, 9-4-18; Ord. No. 2015-13 , § 1, 6-16-15; Ord. No. 2009-05, § 4, 2-17-09; Ord. No. 2001-03, § 2, 4-3-01; Ord. No. 97-50, § 2, 1997; Ord. No. 97-32, § 2(part), 1997)