(a) When the governing body of a city or the board of county commissioners of a county deems that local benefits accrue to any property served by such proposed limited access facility, it shall by resolution determine the amount or percentage of cost thereof to be paid for by special assessment upon the benefited property, and by resolution shall require the city or county engineer, or consulting engineer, to prepare plans, profiles, specifications and estimates of the probable cost of the improvements, including acquisition, and also including such expenses and cost as may be necessary or essential to the completion of the limited access facility. The estimate of cost shall be on a unit basis.

(b) The resolution shall also define the boundaries or extent of the district or lands to be specially assessed to pay all or that part of the cost so determined to be so assessed. The district shall be defined by stating with particularity the exterior boundaries thereof, which in no event shall be in excess of two thousand six hundred forty (2640) feet from the center line of the proposed limited access facility, to be included in the assessment district, and which shall govern for all details as to the size and extent thereof.

(c) The engineer preparing the report shall appear at the hearing thereon and give all information to all interested parties and to the governing body of the city or the board of county commissioners. The determination by the governing body of the city or the board of county commissioners of the extent and area of the district shall be final and shall be binding for all purposes.

Laws 1968, c. 415, § 1305, operative July 1, 1968.