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4. Neighborhood collector - 10 feet of pavement width and <br />associated drainage system for the portion of pavement to be <br />assessed. <br />As used in this subsection, "major arterial," "minor arterial," "major <br />collector," and "neighborhood collector" mean streets or travel corridors <br />designated by one of those terms in the city's or county's adopted <br />comprehensive transportation plan, in an adopted arteriallcollector <br />street plan, or if not so designated, which the city engineer determines <br />to function in the capacity of one of the four classifications. <br />(d) 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 the cost per Residential Assessment <br />Unit (RAU). The cost per RAU shall be determined by dividing the total <br />costs apportioned to the residential properties by the total number of <br />RAUs within the local improvement district. <br />fie} Non- Vacant Parcels <br />1. For purposes of this subsection 7.180(3), a parcel, regardless of <br />size, is non- vacant if it contains a single family, duplex, triplex or <br />multi- family dwelling structure. <br />2. Parcels with a single family, duplex or triplex shall be assessed <br />the cost of one RAU. Parcels with a single family, duplex, or <br />triplex located on a previously improved dead end street or cul -de- <br />sac shall be assessed the cost of .75 RAU. <br />3. Parcels with more than three dwelling units shall be assessed the <br />cost of .25 RAU per dwelling unit. Parcels with more than three <br />dwelling units located on a previously improved dead end street or <br />cul -de -sac shall be assessed the cost of .1875 RAU per dwelling <br />unit. <br />�f} Vacant Parcels <br />1. For purposes of this section, "vacant parcel" means a parcel that <br />is not a "non- vacant" parcel as defined in subsection 7.180(3 )(e ). <br />2. Vacant parcels of less than one -half acre in low density or single - <br />family residential zones shall be assessed for the minimum <br />number of dwelling units required in the zone by multiplying the <br />minimum required number of dwelling units for the zone by the <br />cost per RAU. <br />3. Vacant parcels of less than one -half acre in zones other than low <br />density or single- family residential zones shall be assessed for the <br />minimum number of dwelling units required in the zone by <br />multiplying the minimum required number of dwelling units for the <br />zone by the cost of .25 RAU. <br />4. Vacant parcels of one -half acre or larger shall not be assessed at <br />the time of the street improvement, but the person who receives a <br />permit to develop such a parcel shall pay an equivalent <br />assessment when required by and in accordance with subsection <br />7.180(5) and 7.407 of this code. <br />(4) Non - Residential Properties <br />(a) For purposes of this section 7.180, "non- residential property" means a <br />parcel that is not a "residential parcel" as that term is defined in <br />subsection 7.180(3 )(a ). <br />(b) A parcel served by a local street to be improved shall be assessed for a <br />Ordinance - Page 5 of 10 <br />