§ 20-3-202. FIRST PAYMENT DUE DATE; INTEREST; CLASSIFICATIONS AND SUBCLASSIFICATIONS GENERALLY.
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The first payment shall be collectible during the county's fiscal year following completion
of construction on the water supply, sewerage, or drainage systems or parts thereof
or in which the systems are purchased and acquired. Interest at the rate provided
from time to time in § 11-2-303 of the Code shall be charged on all such annual assessments remaining unpaid on October
1 after such assessments shall be due and payable. The county, for the purpose of
assessing benefits, except where another basis is used by agreement with the property
owner under § 20-1-117 of this article, shall divide all properties fronting upon a street, lane, or alley,
in which a water pipe or sanitary sewer is to be laid, into five (5) classes, namely:
First, agricultural; second, small acreage; third, industrial or business; fourth,
subdivision property; and fifth, remote property, each of which classes may be subclassified
as set forth in § 20-3-204 of this subtitle; and the benefit charges shall be fixed and levied in accordance
with the above classification and subclassification thereof or by agreement pursuant
to § 20-1-117 of this article; provided, however, that no front foot benefit charge shall be levied
against any agricultural property until such property is connected with such water
pipe or sanitary sewer, and provided, further, that when connected, the length of
agricultural property to be assessed shall be limited to one hundred fifty (150) feet
per connection.
