The Assessor shall prepare a special assessment roll, including all lots and parcels of land within the Special Assessment District designated by the City Commission, and shall assess to each lot or parcel of land the relative portion of the whole sum to be levied against all the lands in the Special Assessment District as the benefit to the lot or parcel of land bears to the total benefit to all lands in the district. There shall also be entered upon the roll the amount which has been assessed to the city at large.
(Prior Code, § 25-51)