The assembly shall assess one hundred percent of all costs of a public improvement
against the parcels of property directly benefitted by the improvement, less any costs
prepaid prior to assessment. The total costs for an improvement shall include the
actual costs of the improvement, including costs of acquisition of interest in land
necessary for the improvement, design, engineering, administrative costs, professional
services, bond costs, financing costs, and interest incurred as a result of the improvement,
and all other costs resulting from the construction of the improvement.
