In any case where one or more special assessments have been made, and property has
been, or is about to be, subdivided, and it is desirable that the assessments be apportioned
among the subdivisions of such property, the council may, upon application by the
owner or owners, apportion the assessments among the subdivisions. Thereafter, each
subdivision shall be relieved of any part of the original assessment except the part
apportioned to the subdivision, and the part of the original assessment apportioned
to any subdivision shall be of the same force and effect as the original assessment.
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