(A) The Assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefitted by the proposed improvement and assess to each lot or parcel of land the proportionate amount benefitted thereby.
(B) The amount spread in each case shall be based upon the detailed estimate of cost as approved by the Council.
(Prior Code, § 32.09) (Ord. 20, passed 7-20-1993)