For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COST. Includes the expense of the survey, the preparation of the tax roll, notices, advertising, printing, financing, legal, engineering, construction and condemnation and all other costs incidental to the making of the improvement.
IMPROVEMENT. Any public improvement which is a special benefit to one or more parcels of land over and above the benefit conferred upon the public as a whole.
(1990 Code, § 1.171)