The estimated total cost of any public improvement constructed under this subchapter must include all of the items of cost listed in section 384.37, subsection 26, which the council proposes to include as a part of the cost of the public improvement, and may include an item tobe known as the default fund amounting to not more than ten percent of the portion of the totalcost of the improvement which the council proposes to assess against specially benefited property.
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