(A) General. In general, public improvements are divided into the 3 classes specified in the following division according to their respective benefit to the whole city and to the property specially served by the improvement, taking into account past city practice.
(B) Class A.
(1) Class A improvements are those which are of general benefit to the city at large, including but not limited to:
(a) Public buildings, except a building which is part of an improvement described in 1 of the following divisions;
(b) Any public park, playground or recreational facility;
(c) The installation and maintenance of street lighting systems; and
(d) Any other improvement not described in M.S. § 429.021 subdivision 1, as it may be amended from time to time.
(2) Any like improvement shall be financed from general city funds and not from special assessments.
(C) Class B.
(1) Class B improvements are those which are of benefit to more than the abutting or nearby property.
(2) Class B improvements include:
(a) Trunk water mains larger than 6 inches in residential areas;
(b) Trunk water mains larger than 12 inches in commercial/industrial areas;
(c) Trunk sanitary sewer mains larger than 8 inches;
(d) Arterial street construction; and
(e) The construction of off-street parking facilities.
(D) Class C. Class C improvements are those which are primarily, if not exclusively, of benefit to property abutting or in the area of the improvement, including:
(1) The construction of sidewalks;
(2) The construction of lateral water mains no larger than 6 inches in diameter in residential areas;
(3) The construction of lateral water mains no larger than 12 inches in diameter in commercial/industrial areas;
(4) The construction of lateral sanitary sewer mains no larger than 8 inches in diameter;
(5) The construction of curbs and gutters;
(6) Residential street construction and/or reconstruction.
(1985 Code, § 303.02)