§ 32.50  DEFINITIONS.
   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 local public improvement, shall include the cost of services, plans, condemnation, spreading of rolls, notices, advertising, financing, construction, legal fees, interest on special assessment bonds for not to exceed one year, and all other costs incident to the making of the improvement, the special assessments therefor and the financing thereof.
   LOCAL PUBLIC IMPROVEMENT.  Any public improvement which is of such a nature as to benefit especially any real property or properties within a district in the vicinity of the improvement.