How will the flat fee work for property within the limits of a town? Are any parcels exempt?
Each parcel of land over 10 acres will be assessed on a per acre basis. Each individual parcel within a town will be assessed the $5.00 minimum assessment. It is important to note that this assessment is a fee, rather than a tax. The assessment can be thought of as a user fee, in the idea that each parcel of land uses the drainage ditches, streams, and river to convey drainage. Therefore, most parcels of land within the district will be assessed, including tax-exempt parcels such as those occupied by churches and schools. The few exemptions to this include highways, roads, and conservation areas.
