For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COST. When referring to the cost of any improvement, shall include the cost of surveys, plans, right-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.
ENGINEER. The Director of Public Services and City Engineer.
IMPROVEMENT. 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 benefitted thereby, in proportion to the benefit derived therefrom.
LAST CITY TAX ASSESSMENT RECORDS. The last assessment roll for city ad valorem taxes which has been reviewed by the city’s Board of Review, as supplemented by any changes in the names or addresses of such owners or parties listed thereon filed with the City Assessor subsequent to the date of such review.
(Prior Code, § 33.20) (Ord. D-156, passed 7-26-1948, effective 8-8-1948; Ord. D-815, passed 1-29-1968, effective 2-8-1968)