Section 17-3 Special assessments for parks and recreational facilities.

(a) Authorized. Public parks and recreational facilities may be acquired, constructed, maintained and repaired as any other public improvement with the cost of such acquisition, maintenance, repair and construction being specially assessed under these provisions and the provisions of chapter 22.

(b) Establishment of special benefit district. When the city council shall determine at the public hearing required for the acquisition or construction of a public improvement that the park or recreational facility so considered will constitute a special benefit to property in any area, it may establish a special benefit district including such property. Such benefit district shall be established by ordinance with the legal boundaries thereof specifically defined and may thereafter by ordinance be amended to reduce or enlarge such district or to alter the boundaries thereof. Such park or recreational facilities may then be acquired, constructed, repaired or maintained with the costs being levied against the property owners in the district in the manner herein provided.

(c) How levied. The costs of acquiring, constructing, repairing or maintaining a park or recreational facility, when established by the council as a benefit to property within the district, shall be levied and assessed in the name of the owner(s) of that property and charged against the lots, tracts and parcels of land in the proportion such lots, tracts or parcels bear to the total area of the district exclusive of public highways.