The city council finds and determines that all real property situated within the boundaries of the proposed districts as set forth in this chapter will be specially benefited by doing the maintenance and the creation of the street maintenance districts as herein set forth, and the city council hereby declares that all real property situated within the boundaries of each of said districts will be specially benefited by doing the maintenance and the creation of said street maintenance districts as herein set forth; that each of said street maintenance districts shall be assessed with the entire cost of creating said street maintenance district, doing the described maintenance and doing all work properly incidental thereto, and each lot or parcel of land within each district shall be assessed for that part of the whole cost which its area bears to the area of the entire district in which said lot or parcel of land is located, exclusive of streets, avenues, alleys, and public places. (Ord. 13.38)