§ 1.5. Assessment procedure.

After assessing the share of the costs of an improvement payable by a railroad, the Council shall assess the remaining costs of construction, reconstruction, and repairing any sidewalk, curbing, guttering, and paving any street, sidewalk, alley, or right-of-way, or making any other improvements ordered hereunder against the property abutting upon the street, sidewalk, alley, or right-of-way upon which the improvements are to be constructed. The Council shall impose a lien against the property to secure the payment of the share of the costs assessed against the property. In apportioning the costs of improvements against abutting property, the lots and parcels in each quarter block shall be charged with a due share of the cost of paving the front and side streets on such quarter block, the alleys therein, and the area of the street intersection, according to the benefit to each lot or parcel. If any part of the abutting property is not platted, the Council shall include such part in proper quarter block districts for the purpose of assessment. The costs assessed against property shall be in proportion to the frontage of the property to the whole frontage of property in the quarter block. The Council shall assess and apportion the costs so as to produce a substantial equality of benefits received by and burdens imposed upon each property.