162-X:3 Apportionment of Costs. –
I. Assessments shall be levied only against properties that receive a direct and ascertainable benefit from the improvements.
II. The governing body shall determine the method of apportionment, which may include frontage, lot size, number of units, assessed value, or other reasonable metric.
III. No parcel shall be assessed in an amount greater than the special benefit conferred upon it.