The total cost of each and all of the aforementioned construction, reconstruction, or improvements of public ways, water lines, streets, street improvements, water line improvements, sidewalk improvement, sewers, and sewerage system improvement, or sewers shall be assessed equally by the front foot on the lots or parcels of land abutting on the construction, reconstruction, or improvements. The assessments shall become due and payable with the regular city taxes immediately following completion of the construction, reconstruction or improvements for which the assessment was made, or else as provided for by § 150.39 division (B).
(Old Code, § 620.1, § 7) (Ord. 122, passed 2-6-51)