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.
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.