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Office of the Revisor of Statutes

The cost of any improvement, or any part thereof, may be assessed upon property benefited
by the improvement, based upon the benefits received, whether or not the property abuts on
the improvement and whether or not any part of the cost of the improvement is paid from the
county state-aid highway fund, the municipal state-aid street fund, or the trunk highway fund.
The area assessed may be less than but may not exceed the area proposed to be assessed as stated
in the notice of hearing on the improvement, except as provided below. The municipality may
pay such portion of the cost of the improvement as the council may determine from general ad
valorem tax levies or from other revenues or funds of the municipality available for the purpose.
The municipality may subsequently reimburse itself for all or any of the portion of the cost of a
water, storm sewer, or sanitary sewer improvement so paid by levying additional assessments
upon any properties abutting on but not previously assessed for the improvement, on notice and
hearing as provided for the assessments initially made. To the extent that such an improvement
benefits nonabutting properties which may be served by the improvement when one or more
later extensions or improvements are made but which are not initially assessed therefor, the
municipality may also reimburse itself by adding all or any of the portion of the cost so paid to the
assessments levied for any of such later extensions or improvements, provided that notice that
such additional amount will be assessed is included in the notice of hearing on the making of
such extensions or improvements. The additional assessments herein authorized may be made
whether or not the properties assessed were included in the area described in the notice of hearing
on the making of the original improvement.
In any city of the fourth class electing to proceed under a home rule charter as provided in
this chapter, which charter provides for a board of water commissioners and authorizes such board
to assess a water frontage tax to defray the cost of construction of water mains, such board may
assess the tax based upon the benefits received and without regard to any charter limitation on the
amount that may be assessed for each lineal foot of property abutting on the water main. The
water frontage tax shall be imposed according to the procedure and, except as herein provided,
subject to the limitations of the charter of the city.
History: 1953 c 398 s 5; 1955 c 842 s 1; 1957 c 40 s 1; 1959 c 490 s 1; 1961 c 286 s 1