SECTION  2479 . Municipal Board May Levy Special Assessments for Certain Purposes . — The Municipal Board shall have the power to levy and provide for the collection of a part of the cost of laying out, opening, constructing, straightening, widening, extendin g, grading, paving, curbing, walling, deepening, or otherwise establishing, repairing, enlarging or improving public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges, landing places, wharves, piers, docks, levees, reservoirs, waterworks,  water mains, water courses, esteros, canals, drains, and sewers, including the cost of acquiring the necessary land, by special assessments upon real estate in the assessment district specially benefited, as hereinafter provided. [2257-7.] SECTION  2480 . Board to Specify Particulars of Special Assessment by Resolution — Public Property Only Exempt Therefrom . — When the Board determines that certain of the above-mentioned improvements shall be made, and that a part of the cost and expenses of  the same are to be assessed against the taxable real estate benefited, it shall, after considering the nature of the improvement, the territory in which the same is to be made, its extent and the probable benefit to be derived therefrom by the persons whose r ealty abuts upon the proposed improvement, pass a resolution describing in terms of reasonable accuracy such improvement and stating its extent and where the same is to be located; declaring an assessment district and delimiting the same by metes and bounds; fixing a rate not to exceed sixty per centum, according to which, based upon the then existing valuation of each parcel of taxable real estate within said districts as shown by the books of the city assessor and collector, a special assessment shall  be laid, computed, and levied upon each parcel of such real estate within the district so fixed and delimited to defray not more than sixty per centum of the cost of the improvement contemplated, the remainder of such cost to be paid by the city; and deter mining the number of annual installments, which shall not be less than five, in which such special assessment shall be paid without any interest. The board shall not be required fix one uniform rate per centum for all the taxable real estate in such entire  district, but may fix different rates for real estate in different parts or sections of the district so fixed by it, according as the real estate in different parts of said district will derive greater or less benefit from such contemplated improvement. W ithin the meaning of this article all real estate shall be taxable except lands or buildings owned by the United States of America, the Government of the Philippine Islands, or the city of Manila, and save in so far as they exempt such lands and buildings  the provisions of section twenty-four hundred and fifty-four hereof shall not apply to special assessments. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 747