If the abutting land on any avenue, street, road or alley sought to be graded, paved, re- paved or otherwise improved, or on any avenue, street, road, alley, right-of-way or easement in which a sewer or sewer system is ordered laid, under any of the provisions of the Charter of the City of Dunbar, is not subdivided or laid off in lots by a map or deed of record, the Council may, for the purpose of making the assessments provided for in this section and other sections herein, subdivide said land into lots of such size as the Council deems advisable for the purpose of laying the proper assessment against such land.