[Adopted 1981; amended 4-1-1992]
The purpose of the water and sewer benefit system is to establish the basis for calculating the relative benefit to individual properties served by Town water and/or sewer improvements. Properties served by Town improvements will be charged special assessments, based on benefit, to finance the annual capital improvement costs.
The benefit system establishes a numerical unit value for the degree of benefit to each parcel of property. The special assessment rate is established by dividing the total estimated capital costs for the forthcoming year, which includes bond principal and interest, by the Town-wide aggregate value of the benefit units.
A. 
The number of benefit units for each parcel shall be calculated in accordance with one of the following methods. Whichever method results in the largest number of units will be the method used.
(1) 
One unit will be established for each 75,000 gallons of metered water and/or sewer use.
(2) 
One unit will be established for each dwelling unit, apartment unit, condominium unit or mobile home unit served.
(3) 
One unit will be established for each 100 feet of property frontage served, up to 500 feet. Parcels over 100 feet will be assessed one unit per foot of frontage, rounded to the nearest ten feet. Frontage in excess of 500 feet will be assessed at 1/2 unit for each extra 100 feet of frontage.
B. 
Where corner lots are served on two sides, the longest side shall be used to establish the benefit unit(s).
C. 
Where physical characteristics such as adverse topography, flooding, bodies of water and wetlands preclude utilization of the benefit otherwise available to the property owner, the Town Board may vary the application of this section of the benefit system.
D. 
Special consideration will be given only upon written request from the property owner, to be approved by the Town Board.
E. 
There will be a minimum of a one unit charge per parcel.
F. 
When a developer has, at his cost, installed the water and sewer lines within an approved subdivision, and dedicated to the Town, the benefit charge shall be 50% of the normal benefit tax until such time as the parcel has been sold or a residence is built.