Sec. 25-88. Method of assessment.
Sec. 25-88. Method of assessment. Whenever any assessment is made as herein
provided, the amount to be raised thereby shall be apportioned among the properties
benefited according to such rule as the board may adopt, based upon area, street frontage,
assessed valuation of the land in the last-completed grand list of the municipality, the
present or permitted use of any real property in the section, or any combination of these
or other relevant factors. The board may make reasonable allowances when for any
reason the particular condition or situation of any property requires such allowance. No
benefits shall be assessed against any property in excess of the special benefit to accrue
to such property. Assessments under this part shall be made subject to the provisions
of sections 7-139 to 7-145, inclusive.
(1955, S. 2387d.)