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Section 1. New Chapter 141, Special Assessments, shall be enacted to read as follows: <br />CHAPTER 141 <br />Special Assessments <br />141.01. Local Improvements. <br />141.02. Methods of Special Assessment. <br />141.03. Preliminary Assessments. <br />141.04. Notices Served. <br />141.05. Plans of Proposed Improvements. <br />141.06. Board of Revision of Assessments. <br />141.07. Claims. <br />141.08. Final Assessment. <br />141.09. Damages Assessed. <br />141.10. Work to be Done. <br />141.11. Lands Unallotted or not on Duplicate. <br />141.12. interest on Assessment Bonds. <br />141.13. Limitation on Assessments. <br />141.14. City's Portion of Cost. <br />141.15. Replacing Existing Improvements. <br />141.16, Subsequent Improvements. <br />141.17. Supplementary Assessments and Rebates. <br />141.18. Sewer and Water Connections. <br />141.19. Sidewalks. <br />141.20. Further Proceedings Unnecessary. <br />141.21. Assessment Bonds. <br />141.22. Alterations or Modifications in Contract. <br />141.01. LOCAL IMPROVEMENTS. <br />Council may provide for the construction, reconstruction, repair and mainte- <br />nance, by contract or directly by the employment of labor, of all things in the na- <br />ture of local improvements, and to provide for the payment of any part of the <br />cost of any such improvement by levying and collecting special assessments up- <br />on abutting, adjacent and contiguous or other specially benefitted property. The <br />amount assessed against the property specially benefitted to pay for such local <br />improvements shall not exceed the amount of benefits accruing to such property. <br />Any cost for such improvement in excess of any sum assessed therefor shall be <br />paid by the City. <br />141.02. METHODS OF SPECIAL ASSESSMENT. <br />Special assessments upon property deemed benefitted by a public improvement, <br />shall be by any one of the following methods: <br />(a) By a percentage of the tax value of the property assessed; <br />(b) In proportion to the benefits which may result from the improvements; <br />(c) By the foot frontage of the property bounding and abutting upon the im- <br />provement. <br />141.03. PRELIMINARY ASSESSMENTS. <br />