For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY MANAGER. The City Manager of the city.
COST. When referring to the cost of any improvement, shall include the cost of surveys, plans, land, rights-of-way, spreading of rolls, notices, advertising, financing, and construction and all other cost incident to the making of the improvement, special assessments therefor, and the financing thereof.
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 benefited thereby, in proportion to the benefit to be derived therefrom.
(1993 Code, § 33.15)