Our road association was formed about eight years ago. We have two roads which form a continuous loop. All lots have approximately the same road frontage. There are 28 lots. Fourteen are "improved" (with structure), and fourteen are "unimproved" (no structure).  

When the RA was formed it was statutory and the maintenance assessment was set at $100 for unimproved lots, and $300 for the improved lots. A few years later, the improved lots were assessed an additional $100 making the fee $400, while the was no increase on the unimproved lots which remained at $100. 

This year, the improved lot assessment will again be increased by $100, making it $500, while the unimproved lots again have no increase. 

Would this be considered "fair and equitable" assessment?

What would be a fair assessment formula?

Thank you for our response to my question regarding road assessment formulas.  I agree with how your association assesses the property owners. 

I would like to see a system that the first prepares a budget for the next fiscal year, then divide the total amount by the number of properties in the association. 

Another thought is to figure the percentage of increase and apply that percentage to all property owners assessment, equally.