25. Lot Assessments. The owner of each lot shall pay to the Developer an assessment on or before April 1 of each year. The assessment shall be calculated by the Developer and a statement mailed to each lot owner on or before January 31 of the calendar year in which the assessment is due. The assessment shall be calculated as the quotient of the total cost of maintenance and improvement of the Development for the prior calendar year divided by the total number of surveyed acres of all lots within the Development, then multiplied by the number of surveyed acres of each lot. The Developer shall take all reasonable measures to ensure that the cost of maintenance and improvement in a calendar year do not exceed the total cost incurred in the prior calendar year by more than 10 percent. Assessments on lots sold by the Developer to the owner shall be prorated for the first year from the date of signing of the deed, contract for deed, or other instrument by which the owner obtains a possessory right to the lot. The Developer shall keep account of all assessments paid by owners of lots within the Development and shall expend such assessments only on the maintenance and improvement of the Development, including but not limited to road maintenance and snow removal. Notwithstanding any other provision of these Restrictions, this section regarding Lot Assessments may only be amended upon six months’ written notice, mailed to the last known address of the owner of each lot within the Development.