Section 203.132 - Inclusion of property outside county or in city in county assessment for local improvement(1) The governing body of a county may include property located outside the county or within a city as part of the property to be improved or to be assessed for a public improvement, subject to the following conditions: (a) The type of improvement is one which the county has authority to finance by assessments against the property that is within the county and outside any city.(b) The governing body of the other county or the city, by resolution, approves the improvement if any portion of it is within the other county or city.(c) The governing body of the other county or the city, by resolution, approves the assessment of the property within the other county or city.(d) The assessment authority, including authority to enforce collection of assessments, is exercised for property outside the county or within a city in the same manner as for property within the county.(2) The owners of property in the other county or city subject to an assessment under this section shall have the same rights, including remedies, which the owners of property within the county may have.