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3. Consider general benefits as weli as special benefits; if appropriate, consult with bond <br />counsei and recommend the documentation of underlying assumptions included in the <br />foundation of estimates of special benefit resulting from the LED 4unded project. <br />Consideration may also be given to those construction costs related to meeting design <br />standards which may be general benefits, as distinct from construction costs emanating <br />from requirements of the LID project. <br />4. Prepare a formation special benefit study report and, if requested, make a presentation <br />at the formation hearing to document decisions on both overall project feasibility and <br />boundaries selected as well as providing information to owners of property within the <br />proposed LII, <br />5. Prepare a special benefit study report for the final assessment roll hearing. If requested, <br />an appearance at the final assessment roil hearing serves to explain and present <br />documentation for the basis and amounts of assessments and establish, for the record, <br />that the assessments are fair, less than the special benefits and in proportion to all other <br />assessments to be levied on property within the LID boundary. <br />6. Respond to conflicting testimony and cross examination by property owners or their <br />attorneys with unbiased data that contributes to a complete final assessment roll hearing <br />record. <br />Mathematical Methods <br />To calculate individual assessments for improvements in an LID where there is a grid work of <br />north -south and east -west streets, the mathematical cost distribution formula calledzone-termini <br />is often effective, This method of cost distribution is described in RCW 35.44.030 and .040. <br />Other mathematical formulas include the area (square foot or acre) method and front foot <br />method. Simple utility and street projects in platted residential neighborhoods are usually good <br />candidates for equal assessments per lot. The area method of cost distribution is often <br />preferable for major sewer and water projects and is often applicable to LIDs in commercial <br />areas. Front foot distribution of costs is often preferable for street lighting projects. Itis possible <br />to have a need for several different types of assessment units within one district. Assessments <br />for trunk sewers and pump stations as well as assessments for lateral sewers against individual <br />lots are examples. <br />Mathematical cost distribution formulas such as area, frontfoot and zone -termini are usually easy <br />to explain to affected property owners and they are always less expensive to calculate than the <br />special benefit analysis method. Sometimes mathematical formulas will not fairly distribute <br />special benefit. When a mathematical formula is not used, a qualified, experienced appraiser <br />should be employed to conduct a special benefit analysis. On projects where there is a mixture <br />of land uses, zoning, or when major topographic changes occur in the district, it is recommended <br />that the special benefit analysis method be used. <br />Note: Itis easy to embrace the thoughtrhatifan improvement willcost$400 per foot to constructalong the <br />frontage of a certain property, then that property will be assessed $400 per foot. This is a deception! <br />Remember that assessments must be based on the increased value of the properly resulting from the <br />improvement, not on the cost of the improvement. <br />Contributors: Robert J. Macaulay and Ralph Rodriouez <br />58 Local and Bead Improvement Districts Manual for Washington State Sixth Edition <br />