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22 <br />with which such lateral is laid, but laid by the city after default by the <br />property owner in making the same as hereinbefore provided, shall be <br />specially charged against the particular lot or parcel of land for or in <br />connection with which it was made. <br />(e) Water mains and sewers and laterals; flat rate assessment. In lieu of <br />assessing each water and sanitary sewer improvement project on the <br />basis of the cost of that particular project, the city council shall have <br />authority to establish flat rates per frontage foot for the assessment of <br />property abutting water and sewer improvement projects, based on the <br />average cost of constructing eight (8) inch water mains and eight (8) inch <br />sanitary sewer mains in the city, and shall also have authority to establish <br />flat rates for the assessment of property abutting the installation of water <br />and sanitary sewer laterals, based on the average cost of installing such <br />laterals in the city. The Council may then assess property abutting water <br />and sanitary sewer improvement projects on the basis of the flat rates so <br />established, subject to the right of any nonpetitioning property owner to <br />have the assessment against his property adjusted as provided by law <br />upon a showing that his property has not been benefitted to the extent of <br />the assessment. <br />(f) Grass plots. The entire cost of grading or otherwise improving, or of <br />planting, the grass plots in any street or part thereof, shall be assessed <br />against the lots and parcels of land abutting on the street or part thereof <br />wherein or whereon such improvements are made by an equal rate per <br />front foot of such frontage; provided, that this subsection shall be <br />construed to mean that when a grass plot in any street is graded or <br />planted or otherwise improved, the cost thereof shall be assessed against <br />all of the property abutting on the street within the block where such grass <br />plot is located. <br />(g) Lighting improvements. The cost of any lighting improvement, such <br />cost being determined as provided in subsection (13) of this section, shall <br />be specially assessed against the lots and parcels of land abutting <br />directly on the street or streets, or part thereof, where such improvement <br />is made, according to their respective frontage thereon by an equal rate <br />per foot of such frontage. <br />(h) Waterfront improvements. The cost of any waterfront improvement <br />shall be specially assessed against the lots and parcels of land abutting <br />on the improvement according to their respective frontages thereon by an <br />equal rate per foot of such frontage. <br />(15) For the purpose of assessment, the city council shall cause to be prepared <br />a preliminary assessment roll, on which shall be entered a brief description of <br />each lot or parcel of land assessed, the amount assessed against each such lot <br />as determined under the provisions of the next preceding subsection, and the <br />name or names of the owner or owners of each such lot, as far as the same can <br />be ascertained; provided, that a general plan map of the improvement or <br />improvements on which is shown the frontage and location of such lot on the <br />street improved, together with the amount assessed against each such lot and <br />the name or names of the owner or owners thereof, as far as the same can be <br />ascertained, shall be a sufficient assessment roll. If the resolution directed the <br />