The town council of the town (the "council") may create improvement districts for special or local improvements of every character so long as the improvements confer special benefits on property within the improvement district in addition to the general benefits conferred on the town at large. Improvement districts may be created for the purchase, other acquisition, repair, restoration or maintenance of existing works or improvements, or for the construction, installation or other acquisition of new or additional improvements, or any combination thereof (collectively, "improvements"). More than one kind of improvement may be combined in one improvement district, and improvement districts may consist of noncontiguous territory. The council may provide for an improvement district to consist of more than one assessment unit if the council determines that, due to differences in cost, character, nature or location of the improvements, the costs can be more equitably assessed by means of separate assessment units within the improvement district. (Ord. 9, Series 1988)