The Assessor shall make a special assessment roll including all lots and parcels of land within the designated district benefitted by the proposed improvement and assess to each lot or parcel of land the proportionate amount of the whole sum to be assessed against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefits to all lands in such district. There shall also be entered upon such roll the amount which has been assessed to the city at large, if any. The amount spread in each case shall be based on the estimate of the City Engineer as approved by the City Council.
(1979 Code, § 1.107) (Ord. 38, passed 4-1-1969)