(A) In general. Public improvements are divided into the 3 classes specified in the following divisions according to their respective benefit to the whole city and to property specially served by the improvement and taking into account past city practice.
(B) Class A. Class A improvements are those which are of general benefit to the city at large, including:
(1) Public buildings, except a building which is part of an improvement described in one of the following subdivision;
(2) Any public park, playground or recreational facility;
(3) The installation and maintenance of street lighting systems; and
(4) Any improvement not described in M.S. § 429.021, Subd. 1, as it may be amended from time to time. Any like improvement shall be financed from general city funds and not from special assessments.
(C) Class B. Class B improvements are those which are of both general benefit and special benefit to abutting or nearby property. Class B improvements include:
(1) Trunk water mains larger than 8 inches;
(2) Trunk sanitary sewer mains larger than 12 inches;
(3) Permanently surfacing arterial streets;
(4) Storm sewers; and
(5) 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 water mains no larger than 6 inches in diameter;
(3) The construction of sanitary sewer mains no larger than 8 inches in diameter;
(4) The construction of curbs and gutters;
(5) Grading, graveling, oiling and applying non-permanent surfacing to streets;
(6) Permanently surfacing residential street; and
(7) The abatement of nuisances and the draining of swamps, marshes and ponds on public or private property and filling the same.
(1986 Code, § 303.02)