The city may by ordinance levy special assessments for the purpose of constructing or extending the city's sewer system. The city may provide for the payment of the construction costs by annual installments for the number of years stated in the ordinance. The assessments levied upon the real estate located within the assessment district in which the sewer system is to be constructed shall be to the extent such property is benefitted. The benefits to such property shall be determined by the mayor and city council, sitting as a board of equalization after notice to property owners, as provided in other cases of special assessment. After the mayor and city council, sitting as such board of equalization, shall find such benefits to be equal and uniform, such levy may be made according to the front footage of the lots or real estate within such assessment district, or according to such other rule as the board of equalization may adopt for the distribution or adjustment of such cost upon the lots or real estate in such district benefitted by such improvement.
Source: Ord. No. 5782, § 2, 5-16-22;