As used in this chapter:
(a) "Improvement" means any public improvement, the whole or any part of the cost of which is to be assessed against one or more lots or parcels of land to be especially benefited thereby, in proportion to the benefit to be derived therefrom.
(b) "Cost," when referring to the cost of any improvement, includes the cost of surveys, plans, land, rights of way, spreading of rolls, notices, advertising, financing and construction and all other costs incident to the making of such improvement, the special assessments therefor and the financing thereof.
(1975 Code Sec. 1.92)