[1] The assessment per unit is obtained by dividing the total assessment by the total of column three.
[2] On these two parcels, it is decided that more than half of the zone rate should apply to the half of the zone toward the improved road, but some modification of the rates adopted might be justified.
Fig. 1
The assessment of the cost of the east and west one-mile section of road is made up in like manner, and let it be assumed that the portion of the cost of this road that is to be assessed on the area shown is $5500. The assessment area will be one mile wide and each zone one-fourth mile in width and the rates for each zone the same as before.
| Parcel | Rate | Rate × frontage on improved road = assessment units | Amount of Assessment per unit | Assessment | ||
| 1 | a 75 | 75 x 1320 | = | 99,000 | $0.010417 | $1031.25 |
| b 15 | 15 x 2640 | = | 39,600 | 412.49 | ||
| 2 | 75 | 75 x 2640 | = | 198,000 | 2062.53 | |
| 3 | 50 | 50 x 1320 | = | 66,000 | 687.51 | |
| 4 | a 25 | 25 x 1320 | = | 33,000 | 756.25 | |
| b 15 | 15 x 2640 | = | 39,600 | |||
| 5 | 10 | 10 x 3300 | = | 33,000 | 343.73 | |
| 6 | 10 | 10 x 1980 | = | 19,800 | 206.24 | |
| 528,000 | 5500.00 | |||||
It will be noted that the combined assessment for the two sections of road is especially heavy on parcels 1, 2 and 3. In order to prevent unjust charges against such properties, laws usually limit the total assessment against any parcel of land to a fixed percentage of a fair market value or of the assessed value. The assessment on these parcels would be reduced as seemed expedient and the deficit would be distributed over the remainder of the area in the same manner as the original assessment was spread. In practice such re-distribution is ordinarily made by the arbitrary adjustment in accordance with what the authorized officials consider to be fair and equitable. The method outlined is merely a mechanical means of securing distribution and must not be considered as an infallible method of making the assessment. It is always necessary to review the results in the light of the actual benefits to be presumed for each parcel of land. Nevertheless, the method outlined will prove equitable in a majority of cases.
General Taxation.—There is a general community benefit derived from the construction of good roads in that the actual cost of marketing farm products is lessened with a resulting lowering of the price to the consumer. The benefit also accrues from the greater facility with which all community business may be conducted. The introduction of better opportunities for social, religious and educational activities in the rural districts which results from improved highways is also a community benefit of no mean importance. A part of the cost of road improvement may therefore be equitably paid from funds obtained by general taxation.
A considerable portion of the current expense of maintaining the township and county highway work and at least a part of the cost of maintaining state highway activities is met from funds obtained by general taxation. Likewise, the funds required for the amortization of bond issues are often obtained from general taxation although vehicle license fees are sometimes used for that purpose.