The City of Burlington collects assessment fees or payments in lieu of assessment fees as a way of supplementing the cost of providing extensions to the water distribution and/or sewer collection system. These fees (assessments) may be collected at the time a line extension is installed or at some later time (fee in lieu of assessment) that service is requested.

Historically, the City has assessed property for water and sewer improvements on a per front foot basis. Many petitions have been approved and the resulting assessments have been collected over the years on this basis. However, in 1997 the City Council revised the assessment policy to reflect a charge per acre. This was determined to be a more fair way of appropriating the cost of line extensions among lots of various sizes.