The Council shall have the power to determine that the whole or any part of the cost of a public improvement shall be defrayed by special assessments upon the especially benefited. The cost of all surveys and plans for a public improvement and all expenses incident to the proceedings for the making of such improvement and the special assessments therefor and for the issuance of bonds in anticipation of such special assessments, shall be deemed to be a part of the cost of the improvement. The cost of any improvement shall also include the cost of acquiring any lands necessary therefor.