RSA 52-A:3 Requirements for Special Assessment Districts.

A special assessment district shall meet the following requirements:
I. Public facilities and services for which special assessments are levied and collected must peculiarly and specially benefit the properties upon which the special assessments are imposed.
II. Special assessments levied and collected pursuant to a designated special assessment district shall not exceed a proportionate share of the benefits received by the property upon which the special assessments are imposed.
III. The proportionate share of the benefits received by the properties upon which a special assessment is imposed shall be calculated and apportioned by using any equitable means of assessment and apportionment which the governing body of the municipality may prescribe, including but not