As used in this chapter:
   (a)   The term "improvement" shall mean any public improvement, any part of the cost of which is to be assessed against one or more lots or parcels of land to be especially benefited thereby, in proportion to the benefit to be derived therefrom;
   (b)   The term "cost," when referring to the cost of any improvement, shall include the cost of surveys, plans, rights of way, spreading of rolls, notices, advertising, financing and construction and all other costs incident to the making of such improvement, the special assessments therefor and the financing thereof;
   (c)   The term "Engineer" shall mean the Engineer of the City of Reed City.
(1981 Code § 1.151)