Section 37-13-105 - Basis of assessments(a) Whenever any improvement authorized to be made by any governing body by the terms of this chapter is ordered, the governing body shall apportion the cost and expenses thereof as in their judgment is fair and equitable in consideration of the benefits accruing to the lots and land included within the improvement district. Each lot or parcel of land shall be separately assessed for the cost and expenses in proportion to the number of square feet of such lot or parcel compared to the total number of square feet included in the improvement district, or assessed upon a frontage, zone or other equitable basis in accordance with the benefits accruing to the property by the improvements, as the same may be determined by the governing body. The entire cost of the improvement shall be assessed against the benefited property. If money for paying part of the costs is available from any other source, in which [that] event the money so available may be applied to reduce the assessment. (b) The cost and expenses to be assessed shall include: (i) The conversion costs as determined by W.S. 37-13-129 or as estimated by the public utility, whichever is less;(ii) Engineering services; (iv) Advertising expenses; (vi) Costs of collecting assessments; (vii) Interest upon bonds if issued; (viii) Costs for legal services for preparing proceedings and advising in regard thereto; and (ix) For any other necessary or reasonable expense related to the intent of this act and determined by the governing body to be appropriate for the favorable execution of the improvement district. (c) Fee lands of public entities, such as the federal government, state of Wyoming, or any county, city or town, shall not be subject to assessment for the payment of any of the cost or expense of the improvement unless the public entity owning lands within the boundaries of the improvement district files its consent in writing with the governing body before the governing body adopts a resolution declaring its intent to create a local improvement district.