The portion of the cost of an improvement project or services to be assessed against
the property in the district shall be apportioned by the board based on the special
benefits accruing to the property because of the improvement project or services. The cost may be assessed:
(1) equally by front foot or by square foot of land area against all property in the
(2) against property according to the value of the property as determined by the board,
with or without regard to structures or other improvements on the property; or
(3) on any other reasonable assessment plan that results in imposing fair and equitable
shares of the cost on property similarly benefited.
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