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decisions are embodied in the Eugene Code. FINDINGS AND RECOMMENDATION Notice of the public hearing was provided and all the property owners were given an opportunity to participate in the hearings. Appropriate notice was given of the public hearing and the availability of the proposed ordinance for LID formation, as required by the Eugene Charter and Code. Letters informing property owners of the hearing and notification to property owners of the intent of the City to characterize the assessment as an assessment, not a tax, as required by ORS 305.583(5) were mailed to the property owners. The Hearings Officer finds that the project is one for which the assessments are for local improvements as set forth in ORS 310.410 because 1. ' The assessments do not exceed actual costs; 2. The assessments are imposed for a capital construction project that provides a specific benefit for a specific property or rectifies a problem caused by a specific property 3. The assessments are imposed in a single assessment upon completion of the project; and 4. The assessments allow the property owners to elect to pay the assessment with interest over at least ten (10) years. The Hearings Official also finds that the method of calculation of the area to be assessed and the estimated assessments is consistent with the language of the Eugene Code. The Hearings Official recommends that the Council act in accord with the City Engineer's recommendations, accepting the low bid and forming the local improvement district as set forth in the City Engineer's recommendations. Milo Mecham Heatings Official Dated: April 5, 2004 PROPOSED PAVING, CURBS AND GUTTERS, SIDEWALKS, AND RELATED IMPROVEMENTS ON GARDEN WAY AND ON THE NORTH SIDE OF MARTIN LUTHER KING, JR. BOULEVARD FORMATION OF LOCAL IMPROVEMENT DISTRICT Page 4