1042.03  ASSESSMENTS.
   (a)   Allocation of Charges.  Each lot abutting on a Township sewer shall be charged with its due share of the cost of such sewer reckoned in proportion to its frontage thereon, provided that:
      (1)   Any lot which abuts on two sewers shall be allowed an exemption on 150 feet on one or the other of said sewers.
      (2)   No charge shall be made against property when the physical conditions are such that, in the judgment of the Committee on Health and Drainage, the sewer cannot be made available for carrying off domestic drainage therefrom.
   (b)   Calculation.  The Committee on Health and Drainage shall cause a calculation of such assessments to be made and a schedule therefor to be prepared, giving the total length of the sewer in feet, and the total cost thereof, the frontage of each lot abutting on the sewer and the amount of the assessment charged thereon, and the name of the owner of such lot, which schedule shall be certified by the chairperson of the said Committee and filed with the Township Secretary as soon as conveniently may be done after the construction of the sewer.
   (c)   Collection.  The said assessment shall be collected in the manner provided by existing Township law, and Municipal liens shall be filed in the name of the Township against all properties on which the assessments shall not be duly paid as required by law.
   (d)   Charge for Future Connections.  If at any time it shall be the desire of any property owner to connect with the sewer a property which has been exempted from charge for such sewer under the provisions of subsection (a) hereof, he or she shall pay such charge, not exceeding the full frontage charge, as shall be determined by the Committee on Health and Drainage.
   (e)   Payment.  The owner of any lot or piece of ground charged with an assessment under any of the provisions of this section shall have the privilege of paying the said assessment in ten equal annual installments to be paid within sixty days from the date of the bills sent out for the same, provided that notice of intention to exercise such option shall be given on a blank to be prepared by the Committee on Health and Drainage, which may contain such stipulation as said Committee shall require, which notice shall be filed with the Township Treasurer at the time of paying the first installment, and provided further that in every such case a Municipal lien shall be filed for so much of the assessment as remains unpaid.