§ 15-6-402 — Assessments; when levied; what to be included generally

If the contract or contracts for any improvements have been
awarded, or the city or town has determined to construct the
improvements by the use of its own equipment, labor and
materials, or any of them, or avail itself of any state or
federal program contributing to the cost of the improvement, the
city engineer, either immediately, or at the council's
discretion upon the completion of the improvements, shall levy
an assessment upon the property included in the district. The
assessment shall include as a part of the cost the contract
price, or the estimated costs of construction, together with the
expense of engineering, inspection, advertising, levying and
collecting assessments and all other charges which the city or
town may have incurred or expects to incur in making and
financing the improvements, or the portion of the costs
designated by the governing body to be defrayed by special
assessments.