7.170 Local Improvements – Assessments – Computation.
(1) For a local improvement ordered by the council the total estimated cost or the total cost of the improvement shall be computed by the city engineer and shall include but not be limited to the costs of constructing the improvement, engineering, interest on warrants, advertising, and providing notice of assessments and overhead.
(2) The total estimated cost or the total cost of all improvements shall be divided among the properties included in the local improvement district and the city in accordance with section 7.175. The total estimated cost or the total cost of street improvements shall be divided among the properties included in the local improvement district and the city in accordance with section 7.175 and 7.180.
(3) For purposes of assessing property under chapter 7 of this code, property shall be deemed to abut a local improvement, whether the local improvement is a sidewalk, street, or other local improvement, if the property physically touches (i.e. is directly adjacent to) a public way within which the local improvement is located.
(4) For purposes of assessing property for street improvements under chapter 7 of this code, property shall be deemed to be served by a local improvement if, at the time of LID formation, the property:
(a) Abuts the street being improved; or,
(b) Is located on a dead end street or cul-de-sac and is dependent upon the street being improved for access to the street system.