(A) The total amount assessed against any lot or parcel of land shall not exceed the value of the benefits received from the improvement.
(B) Except as otherwise provided, moneys raised by special assessment for any public debt improvement shall be credited to a special account and shall be used only to pay for the costs of the improvement for which the assessment was levied and money borrowed therefor.
(C) Each special assessment account shall be used only for the improvement project for which the assessment was levied.
(Prior Code, § 25-80)