Whenever, on account of the filing of a plat or replat, or on account of a sale or contract to sell, or other proper evidence of change of ownership of a divided portion of any lot, tract or parcel of land assessed for local improvements, it appears to be in the best interest of the city to segregate such assessment, the city council shall authorize the finance director to make the proper certification as provided for in this chapter upon the written application of the owner of the segregated property, and upon the payment of the fees provided in ACC 3.24.050. (1957 code § 12.48.040.)