A. In accordance with this chapter, the assembly may form assessment districts consisting of all the property benefited by capital improvements and assess against the benefited property all or part of the cost of construction, (or) improving, operating, or maintaining the capital improvements.

B. A property that is unable to be served by a capital improvement because of topography or distance shall not be assessed for operation and maintenance.

C. The assembly may assess any benefited property, notwithstanding that the property otherwise by law is exempt from taxation, except as provided in AS 29.45.030. [Ord. 81-14-O §1, 1981; Ord. 80-29-O §1, 1980].