For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section.
COST
Includes the expense of survey, spreading of roll, notice, advertising, printing, financing, legal, engineering, construction, condemnation, and all other costs incidental to the making of the improvement.
ENGINEER
The engineer specifically employed for work on the improvement.
IMPROVEMENT
Any public betterment.
LOT OR PARCEL OF LAND
Any subdivision lot or portion thereof as officially platted or any unplatted parcel of land as may be described on any official record.
MANAGER, ASSESSOR, CLERK, TREASURER
Whenever reference is made to the City Manager, Assessor, Clerk, or Treasurer, it shall mean those persons duly appointed to such offices or positions in the City.
OWNER
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.