As used in this chapter:
   (a)   "Cost" means and includes the expense of survey, spreading of roll, notice, advertising, printing, financing, legal work, engineering, construction, condemnation and all other costs incidental to the making of an improvement or the abatement of a hazard or nuisance.
   (b)   "Engineer" means the City Engineer or such other engineer specifically employed for work on the improvement.
   (c)   "Improvement" means any public betterment.
   (d)   "Lot or parcel of land" means any subdivision lot or portion thereof as officially platted or any unplatted parcel of land as may be described on any official record.
   (e)   "Manager," "Assessor," "Clerk" and "Treasurer" mean those persons duly appointed to such offices or positions in the City.
   (f)   "Owner" means the last recorded title holder of any lot or parcel of land, or the person whose name is last listed upon the City tax roll as the owner of a certain lot or parcel of land.
(Ord. 6.  Passed 4-17-62.)