SECTION 97. FINAL ASSESSMENT.
   Whenever the board of revision of assessments shall have made its final report to the Council as to any improvement, the Council, if it determine that the improvement shall proceed, shall pass an ordinance levying the assessment as reported by the board of revision of assessments and directing that the improvement shall proceed. In such ordinance it shall be sufficient to describe the lots and lands abutting upon the improvement, and to be assessed therefor, as all the lots and lands bounding and abutting upon such improvement between and including the termini of the improvement; and in describing lands which do not abut, it shall be sufficient to describe the lots by the appropriate lot numbers and the lands by metes and bounds. This rule of description shall apply in all proceedings in which lots and lands are to be charged with special assessments.