1022.05  DECLARATION OF SPECIAL ASSESSMENT DISTRICT; SPECIAL ASSESSMENT ROLL.
   When Council shall have accepted a proposal for the materials and construction of a proposed improvement and has authorized the execution of a contract for the same, it shall, by resolution, declare that for the purpose of assessment to defray a portion of the expense of such proposed improvement, the taxable lands and parcels of real estate which, in the opinion of Council, are directly benefited by such improvement, comprise a special assessment district, and Council shall specify the same and fix the boundaries thereof.
   After such determination, the Clerk shall forthwith certify such resolution, so defining the boundaries of such special assessment district, with the estimated cost of such improvement and shall thereupon refer it to the Treasurer who shall without delay proceed to make a special assessment roll.  The Treasurer shall list on such roll all of the lands and tenements situated in said special assessment district liable to taxation, under the proper description and with the names of the owners or occupants, including the number of front feet of each property abutting on said improvement.  The Treasurer shall assess to the owners or occupants of each and against each parcel of land so liable to taxation a percentage, as determined by Council, of such sums of money as shall be equal to the pro rata share per front foot of all property abutting thereon.  All costs exceeding said percentage of said improvements on all such lots or premises in said special assessment district shall be paid from the General Fund of the Village.