The Town Council is hereby authorized and empowered to tax and assess at any regular meeting 1/2 the cost of paving sidewalks and 1/3 the cost of macadamizing or paving streets against the lands fronting on each side of the street, each property being liable only for the share of the cost of paving or macadamizing that part of the street or sidewalk upon which the property fronts; and for the purpose the Town Council shall cause to be kept an accurate account of the cost of the pavement or macadam upon which each property fronts; and the person appointed or directed to keep the account shall report the same to the Council under oath, and when found by the Council to be correct, it shall be entered in the minutes as a charge against the frontage, and the sums so charged shall be a lien on the property from the time, which lien shall relate back to the time the improvements were begun under an order of the Council for the purpose. The Council shall cause notice to be served personally or through the mails upon the owner of the lands charged of the amount of the charge and of the time herein provided for the payment of the same, and unless the same shall be paid within 30 days thereafter the Clerk of the Council shall issue execution against the property charged, directed to the Chief of Police, who shall sell the same after due advertisement, by descending bids, to the person who will pay the charges and costs of sale for the least number of front feet running back at right angles with the street to the back of the lot. Any landowner may pay amount so charged against his land under protest and file a statement with the Town Council, under oath, that the amount charged is in excess of the share of costs for which the property is made liable by this act; in which case the Council shall cause the issue to be transferred to the Superior Court, to be tried as other civil issues, and the Town shall return any excess found to the owner with costs, if the issue is found against it. (Pr. Laws 1907, C. 323, Sec. 4; Am. Ord. 2017-006, adopted 5-15-17)