The board of trustees of the town of Simla shall have the power, as given by state statute, to lay out, establish, open, alter, widen, extend, grade, pave, surface, or otherwise improve streets and alleys within the town boundaries. Such power concerning streets and alleys shall be within the total discretion of the town board dependent upon review of all relevant factors. In the event that the board determines that streets or alleys shall be improved, the costs of such improvements may be assessed upon the lots or lands adjacent to or abutting upon any street or alley or portion thereof so improved, which assessments shall constitute a lien as provided in Colorado Revised Statutes 31-15-401(1)(d), as amended. (Ord. 234, 5-7-2002)