15-6-403. Assessments; included costs.
(a) If any authorized local improvement is ordered, there shall be included in the cost and expense thereof to be assessed against the property specially benefited and included in the district created to pay all or any part thereof, the cost of:
(i) That portion of the improvement included within the limits of any street intersection space or spaces;
(ii) Inspection, tests, materials or work and of all engineering and surveying necessary for the improvement done under the direction of the city or town engineer;
(iii) Ascertaining the ownership of the lots or parcels of land included in the assessment district;
(iv) Advertising, mailing and publishing all notices; and
(v) All accounting and clerical labor, books and blanks expended or used by the city or town comptroller and the city or town treasurer in connection with the improvements.