The City Assessor shall thereupon prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by the City Commission, and shall assess to each such lot or parcel of land such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefit to all lands in such district. There shall also be entered upon such roll the amount which has been assessed to the City at large, if any.
(1975 Code Sec. 1.97)