A. 
The costs of an improvement or service shall be its actual cost including acquisition of real property and interests therein, appraisal, design, engineering, and surveying for an improvement, and administration, overhead, collections, legal and other professional services, net interest (interest paid less interest earned) anticipated reserve or guarantee fund costs, the cost of notice, and all other costs resulting from the formation of the district and the construction of the improvement or providing the service, including costs described in sections 19.30.040 and 19.30.080.
B. 
When bond funds other than funds from special assessment bonds or notes are used, interest on such funds shall be calculated from the first date when any actual costs are incurred by the municipality. When special assessment note or bond funds are used, the net interest that will be or is actually incurred allocable to such funds shall be a cost of the improvement.
(CAC 3.08.230; AO No. 88-45; AO No. 96-77(S-1), § 24, 6-11-1996)
A. 
Generally. Except as provided in subsection B of this section or elsewhere in this title, the project costs assessed against benefited parcels shall be the least of the following:
1. 
Construction contract costs plus 20 percent for noncontract costs, including but not limited to engineering and design, surveys, soil investigations, right-of-way negotiations, inspection and contract supervision, and net interest, plus actual property acquisition costs;
2. 
The last approved estimate plus ten percent; or
3. 
The total cost of the improvement less the amount of any grant the municipality uses to defray the cost of the project.
B. 
Costs financed with notes or bonds. In a special assessment district where costs of the improvements are financed with special assessment notes or bonds, 100 percent of the amount financed with special assessment notes or bonds may be assessed against the benefited parcels.
(GAAB 11.15.010.E; AO No. 77-342; AO No. 88-45; AO No. 91-21; AO No. 96-77(S-1), § 25, 6-11-1996; AO No. 2002-186, § 1, 1-28-2003)
For the purpose of this chapter, construction or service contract costs shall be the costs paid by the municipality to the contractor. However, when improvements are constructed or services are provided by municipal personnel, such contract costs shall be those costs accumulated by personnel actually performing the work or providing the service in the district and their on-site supervisors along with the equipment and supplies used to complete the work.
(GAAB 11.15.010.F; AO No. 96-77(S-1), § 26, 6-11-1996)
In the event the lowest acceptable bid either exceeds the last approved estimate for an improvement by ten percent or more or exceeds the last approved estimate, budget or budget estimate for services, no contract shall be awarded unless, after notification of the increase in estimated costs or budget, the owners who would bear more than 50 percent of such costs request that the contract be awarded. Within the time allowed for acceptance of the bid, should owners of property bearing more than 50 percent of such costs fail to request award of the contract, or if objections are file, in writing, by owners of property which will bear 50 percent or more of such costs, the project shall be discontinued and the costs to date shall be borne by the municipality.
(GAAB 11.15.010.H; AO No. 78-220; AO No. 96-77(S-1), § 28, 6-11-1996)
The total assessed project costs for any assessment district where credit for salvageable work is to be given as provided in section 19.40.110 shall include the costs of all such previously constructed improvements. All references in sections 19.30.030 through 19.30.070 to costs and estimates of any kind shall be understood to include all costs previously expended for salvageable improvements relative to property within the assessment district.