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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 the total area of the property multiplied <br />by the area unit cost plus the total linear front footage multiplied by the <br />front unit cost. The area unit cost is determined by dividing half of the <br />apportioned assessable costs of the improvement by the total <br />assessable area of all lots included in the improvement district. The <br />frontage unit cost is determined by dividing half of the apportioned <br />assessable costs of the improvement by the total assessable frontage <br />of all lots included in the improvement district. For parcels located on <br />dead end streets or cul -de -sacs that have been previously improved, <br />assessments for street improvements shall be based on three - quarters <br />of the total area of the property multiplied by the area unit cost plus <br />three - quarters of the total linear front footage multiplied by the front <br />frontage unit cost. <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) 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 total area of <br />the property multiplied by the area and cost plus the total linear front <br />footage multiplied by the front unit cost. <br />(e) Except as provided in subsection 7.180(5)(fl, the equivalent <br />assessment shall be calculated, reviewed and paid as provided in <br />section 7.407 of this code before any of the following occurs: <br />1. A permit is issued authorizing construction of a new driveway <br />access to the street; <br />Ordinance - Page 6 of 10 <br />