The basis for the legal authority to impose a special assessment for improvements of any character is the special benefit which the improvement confers on the tracts or parcels of property to be assessed. This special benefit is different from the general benefit which the owners enjoy in common with the other citizens of the city. Special benefit is to be distinguished from general benefit in that a special benefit is realized directly by the property being assessed as the result of the improvement(s) as opposed to a general benefit which is received by all other citizens of the city.
(Ord. 44-1996)