The extension of the city's sewer collection or water system may be completed at the city's expense, pursuant to this chapter and subject to reimbursement as provided for hereinafter, only after the passage of a resolution by the city council, which includes the following:
A. A finding that the contemplated extension of the sewage collection or water system is in the best interests of the benefited property and the city;
B. A finding that because of the nature of the benefited property, it is unlikely that the contemplated extension of the sewage collection or water system will be completed without the construction thereof by the city, or the establishment of a local improvement district, pursuant to Idaho Code section 50-1701 et seq.;
C. A finding that because of the nature of the benefited property, the construction of the extension through the establishment of a local improvement district is impractical or would create an onerous burden on the benefited property;
D. A description of the properties benefited by such an extension; and
E. A statement of the method to be used in allocating the costs of such an extension to the properties benefited thereby. (Ord. 435 §1, 1995)