The Village Council shall determine to make any public improvement and defray the whole and/or any part of the costs and expense thereof by special assessment, they shall so declare by resolution, stating the improvement, and what part or proportion of the expenses thereof shall be paid by special assessments, and what part, if any, from the general funds of the village and shall designate the district or land and premises upon which the special assessment shall be levied. The Council may, in its discretion, divide any improvement into parts or sections and provide for the separate construction or the part or sections, and may establish a special assessment district for each part or section, and may issue bonds against the separate districts.
(Prior Code, § 442.02)