(a) Assessment of Cost . Upon completion of any improvement ordered by Council under this article, it shall be the duty of the Engineer to cause the several frontages abutting upon the street or alley so improved to be accurately measured and to calculate the cost to be assessed against each abutting owner and against any public service or public utility company, and to make report thereof to the Mayor. Upon such report the Town Clerk shall publish notice, and after hearing grievances, if any, Council shall assess the entire cost of the improvement against the owners of the lots or fractional parts of lots abutting on the part of the street or alley so improved, subject to the following provisions:
(1) Provided, that where any street or alley improved as aforesaid is occupied or used by any public service or public utility company under a franchise or permit requiring it to pave and maintain part of the street or alley occupied or used by it, the cost of paving or repaving such part shall be assessed against it for payment in cash as provided by its franchise or permit, and the remainder of the cost of such improvement, including the intersections of cross streets and alleys, shall be assessed against the abutting property owners according to their respective frontages, taking the entire distance the street or alley is traversed by such company as the basis of such assessment.
(2) Provided, that whenever the owners of a majority of the frontage abutting on both sides of any street or alley improved as aforesaid shall have petitioned Council to do so, Council shall assess the entire cost thereof against the property owners abutting on the part so improved, including the expense of grading the same and of grading and paving the intersections of cross streets and alleys, taking the entire distance petitioned to be paved as the unit.
(3) Provided, that if any street or alley shall be once graded and paved with concrete or other permanent base at the cost and expense of the owners of the property abutting thereon, they shall not be again assessed with the cost of regrading or repaving the same within fifteen years after the completion of such grading and paving.
(b) Payment of Assessments. The amounts assessed against abutting land owners under the provisions of this article shall, subject to the following proviso, be paid in ten annual payments, that is to say, one-tenth of such amount, together with interest on the whole assessment, shall be paid into the Town Treasury before May 1 next after such work is completed and such assessments have been certified to the County Clerk, and a like one-tenth with interest for one year upon the whole amount remaining unpaid on or before May 1 in each succeeding year thereafter until the whole has been paid. Provided, however, that when any property owner shall have signed a petition for the improvement of any street or alley as provided in subsection (a) hereof, agreeing to pay for such improvement so requested in a period of less than ten years from the time the assessment of the cost thereof shall become final, then the land so owned by such petitioner shall be liable to an assessment of the cost thereof to be paid in accordance with the agreement of such property owner in such petition; and each of such installments whether they be ten or a less number, beginning with the first, shall bear interest on the amount of such installment at six percent (6%) per annum from the date of the record of same in the office of the Clerk of the County Court until paid. Provided, however, that any abutting owner so liable for any portion of the cost of such paving shall have the right at any time after the same is certified as aforesaid to the Mayor for collection to anticipate the payment of any or all of such assessments and shall be allowed to pay the face of such assessment with interest at six percent (6%) per annum only to the time of payment.
(c) Collection of Delinquent Assessments; Penalty; Lien. To each of the installments of assessments under this article remaining unpaid in the Mayor’s hands on the days specified in this article for the payment thereof, a penalty of ten percent (10%) shall be added and any assessment remaining unpaid in such Director's hands on such date shall be taken up by Council on such settlements had with the Director on such dates, and thereupon Council shall place such assessments with the penalty added thereto, in the hands of the Chief of Police and the Tax Collector, to be treated and considered and payment thereof enforced in the same manner as is now provided for the collection of Town taxes and assessments, and they shall be a lien upon the property liable therefor the same as for taxes. The liens herein provided for shall have priority over all other liens except those for taxes due the State and shall be on a parity with taxes and assessments due the Town.