Sec. 168. - Estimated assessment.

Upon the passage of said resolution it shall be certified to the chief engineer who shall thereupon proceed to make and file with the city clerk an assessment report, in accordance with the method of assessment provided in the resolution, which report shall contain the following:

(a)

The estimated amount of the assessment against each lot or parcel of land, not exceeding in any case the special benefits thereto.

(b)

The deduction or credits, if any, to which each lot or parcel of land is entitled by reason of the provisions of sections 180 and 182.

(c)

The estimated amount of the city's portion including the portion assumed in the preliminary resolution and the deduction and credits above mentioned.