§ 42-268. Purpose.

The cost for city services is borne in large part through ad valorem taxation. Between the time that a new structure is completed and occupied and the time the value of the new structure on such real property is reflected on the county's tax roll (usually as of the ensuing January 1), the city is obligated to provide city service for which, in large part, the cost of such services is not compensated. The interim proprietary and general services fee will defray the cost to the city in providing city services to newly developed real properties and their occupants prior to the imposition of ad valorem taxes on such property. The fee is not in any manner, directly or indirectly, intended as an ad valorem tax, nor is the amount of the fee established in this article related to the valuation of the property receiving and benefiting from such city services. The fee will be equitably distributed and will reasonably cover a portion of the cost of making such city services available to newly developed real properties and their occupants.

(Code 1988, § 20-61)