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Parcels abutting state-maintained roads whose only access is on a state-maintained road, and there is no potential use of service area roads for access within described boundaries of the service area, shall be excluded from road construction and maintenance and the rate of taxation to finance that service within the service area. The determination that the parcel receives no benefits from the service shall be made by the manager, or designee, and is appealable to the assembly. [Ord. 98-04 §2, 1998; Ord. 97-28 §3, 1997].