Ordinance levying special assessment.
Section 43
SEC. 43. Ordinance levying special assessment. — The ordinance providing for the levying and collection of a special assessment shall describe with reasonable accuracy the nature, extent, and location of the work to be undertaken; the probable cost of the work; the percentage of the cost to be defrayed by special assessment; the district subject to the payment of the percentage of the cost of the proposed work so established, the limits whereof shall be stated by monuments and lines, and the number of annual installments, which shall not be less than five nor more than ten, in which said special assessment shall be payable without interest. The municipal council shall not be obliged to establish a uniform percentage for all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, according as to whether such land is more or less benefited by the proposed work. The district engineer shall make the plans, specifications, and estimates of the proposed work.