In this chapter, unless otherwise provided or the context otherwise requires, the following words and phrases shall have the meanings set forth in this section:
A. "Assessable cost" means the cost or portion of the cost that will be assessed against the property within a local improvement district.
B. "Cost" means all expenses incurred by the city for making an improvement and includes, but is not limited to, advertising and mailing expenses; planning, engineering, surveying and architect fees and expenses; acquisition, installation and construction expenses; legal fees; expenses incurred in planning and forming a special assessment district; costs of interim financing and permanent financing of the improvement, including the issuance of bonds; and administrative overhead as established by the council of the city.
C. "Improvement" includes, but is not limited to, planning, acquiring, designing, constructing, erecting, building, establishing, installing, making, laying out, altering, opening, improving and repairing of sewer and water supply and distribution systems, electrical supply and distribution systems, street lighting, streets, avenues, sidewalks, alleys, bridges, squares, and other public ways and places within the city, including associated and other utilities or improvements of a similar or different nature, or both.
D. "Local improvement district", "improvement district" and "district" mean a local improvement district established pursuant to this chapter and includes all parcels and rights-of-way included within the boundaries being benefited by a specific improvement, whether the boundaries are described by metes and bounds, lot and block, township and range, or otherwise. The term "special assessment district" may be used interchangeably with "local improvement district".
E. "Record owner" means the person in whose name property is listed on the property roll and is conclusively presumed to be the legal owner of record. If the owner is unknown, the assessment may be made against "unknown owner". For purposes of this chapter, the city shall use the Aleutians East Borough property tax roll, if available, but if the Aleutians East Borough does not maintain a property tax roll, the property tax roll of the City of King Cove shall be used. If neither the Aleutians East Borough nor the city maintain a property tax roll, then the city shall use a roll of real property affected by the local improvement district that is prepared in compliance with subsections 5.25.020 C. and D. of this code.
(Ord. 94-7 (part), 1994)