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(b) A parcel served by a local street to be improved shall be assessed for a <br />maximum of 22 feet of pavement. A parcel served by an arterial or <br />collector street to be improved shall be assessed for a maximum of 10 <br />feet of pavement width and associated drainage system. The street <br />classifications shall have the meanings provided in subsection 7.180(3). <br />(c) Except when special circumstances exist that are identified in the <br />resolution creating a local improvement district, assessments for street <br />improvements shall be based on <br /> <br />Option 1: the total linear front footage of the property to be assessed. <br /> <br />Option 2: the total area of the property to be assessed. <br /> <br />Option 3: the total area of the property multiplied by the area unit cost <br />plus the total linear front footage multiplied by the front unit cost. The <br />area unit cost is determined by dividing half of the apportioned <br />assessable costs of the improvement by the total assessable area of all <br />lots included in the improvement district. The frontage unit cost is <br />determined by dividing half of the apportioned assessable costs of the <br />improvement by the total assessable frontage of all lots included in the <br />improvement district. <br /> <br />Option: For parcels located on dead end streets or cul-de-sacs that <br />have been previously improved, assessments for street improvements <br />shall be based on half of the [total linear feet/total area/area and linear <br />feet]. <br /> <br />(d) Vacant parcels of one-half acre or larger shall not be assessed at the <br />time of the street improvement, but the person who receives a permit to <br />develop such a parcel shall pay an equivalent assessment when <br />required by and in accordance with subsection 7.180(5) and 7.407 of <br />this code. “Vacant parcel” means a parcel that has no structure <br />designed or used for human residence, business, industry or other <br />occupancy, or any physical alteration to the land designed, used or <br />intended to serve such a structure or a business or other use whose <br />employees or customers access the structure or business or other use <br />from a street. <br />(5) <br />Equivalent Assessment <br />(a) For purposes of this subsection (5), the minimum required number of <br />dwelling units shall be based on the minimum dwelling units per acre <br />required for the zone. <br />(b) The equivalent assessment for residential parcels in low density or <br />single-family residential zones not assessed at the time of the street <br />improvement shall be determined by multiplying the minimum required <br />number of dwelling units for the zone by the cost per RAU. <br />(c) The equivalent assessment for residential parcels in zones other than <br />low density or single-family residential zones not assessed at the time <br />of the street improvement shall be determined by multiplying the <br />minimum required number of dwelling units by the cost of .25 RAU. <br />(d) The equivalent assessment for non-residential parcels not assessed at <br />the time of the street improvement shall be based on [the number of <br />Ordinance - Page 6 of 10 <br /> <br />