A five-percent benefit assessment will be granted to a parcel which does not have access to the system because:
A. 
A lateral water or sewer distribution pipe has not been constructed to said parcel, except this shall not be constructed to permit a five-percent benefit assessment for a parcel within a district or improvement area which does not have access to the system but which is contained within an area for which a contract to provide service is in existence.
B. 
It is surrounded by another parcel over which it does not have a utility easement. This provision applies to all parcels acquired by deed, devise or otherwise prior to May 1976. In the event a connection is made to the system, the parcel will pay a full benefit assessment.
C. 
It is wholly designated as flood plain by the Zoning Ordinance of the Town of Poughkeepsie. In the event that only a portion of the parcel is designated as a flood plain or the Zoning Ordinance is amended changing the flood plain designation or permitting building on a portion of the parcel, then that portion will pay a benefit assessment as per the rules and regulations of the District.
When a subdivision contains lots which are situated partly in one or more special districts or improvement areas which provide the same services, each such lot shall be deemed to lie wholly within that district or area in which the majority portion of the lot actually lies. However, in the event, for whatever reason, a connection is made to that district or area in which the minority portion of the lot lies, then the lot shall be deemed to lie wholly within that district or area.
A. 
When a parcel of land is divided by a municipal boundary and does not receive water and/or sewer service from a special district or improvement area of the Town of Poughkeepsie but does receive such service from another municipal body, that portion of the parcel which lies within the boundaries of a Town of Poughkeepsie special district or improvement area shall be placed on a five-percent benefit assessment.
B. 
This shall not be construed to prohibit the imposition of a benefit assessment for vacant land contained within a special district or improvement area which may be subdivided.