Section 7-84-521 - Special assessments(a) The municipality is hereby authorized to levy special assessments against all properties located within the central business improvement district to cover all costs and expenses of making public improvements within the district and providing the services, projects and activities of the district.(b) Such costs and expenses may include: (1) All costs of acquisition, construction and maintenance of public improvements within the district;(2) Costs of planning and feasibility studies, engineering, accounting, legal, surveying, consultant, and other professional fees;(3) Administration expenses required in order to comply with the terms of this part, including costs incurred to establish the district, abstracts and other title costs, payment of principal of and premium and interest on any bonds, notes or other obligations issued as provided in this part and in the Local Government Public Obligations Act of 1986, compiled in title 9, chapter 21;(4) Funding of necessary reserves for debt service, maintenance, depreciation or other items, payment of all costs and expenses of the district management corporation that are authorized in this part and approved by the governing body pursuant to the budget review process described in this part or otherwise approved by the governing body; and(5) Provision for additional costs or losses of assessment revenue for the development and construction of such improvements and provision of such services and activities as are authorized by the governing body.(c) The assessment authorized in this section includes all such costs, even though some of the construction, engineering, inspection, and administrative or other services necessary are performed by the municipality.