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The council may assess, for an improvement, any real property specially benefited, or any interest in real property specially benefited, and the property specially benefited may include abutting, adjoining, adjacent, contiguous, noncontiguous or other property or interests in property benefited directly or indirectly by the improvement. The property to be assessed shall include any property or property interest which is not exempt from special assessments by law. A benefited property may be included in whole or in part in more than one special assessment district. (Prior code § 2.60.010)