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The costs and expenses of public improvements that may be assessed against specially benefited properties include but are not limited to:

A. The costs of property, right-of-way or easement acquisition, including the cost of any condemnation proceedings.

B. Engineering and survey costs, including the preliminary engineering report and final plans and specifications.

C. Costs of construction and installation of improvements.

D. Advertising, legal, administrative, survey, engineering, notice, supervision, materials, labor, contracts, equipment, inspection and assessment costs.

E. Financing costs, including interest charges and debt issue costs.

F. Attorney fees.

G. Any other necessary expenses.

Private improvements (sewer and water laterals that are the property of the customer) may not be included in a local improvement district project. [Ord. NS-2182, 2012]