The Assessor shall thereupon prepare a special assessment roll including all lots and parcels of land within the special assessment district designated by the Commission, and shall assess to each lot or parcel of land such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to the lot or parcel of land bears to the total benefits to all lands in the district. There shall also be entered upon the roll the amount which has been assessed to the city at large.
(1993 Code, § 33.22)