If less than an entire parcel of land in the benefit district is proposed for development, the owner of the parcel may apply to the office of the city manager for a division of the special development assessment. The city manager shall thereupon divide the assessment into parts corresponding to the assessments which would have been levied if the parcel had been divided at the time the benefit district was formed. The owner may appeal the decision of the city manager to the city council and shall be afforded a hearing before the city council for this purpose. (Ord. 1826 NCS §1 (part), 1990.)