The cost of all water mains constructed or extended by the town, or by a contractor for the town, within the corporate limits of the town shall, to the extent of special benefits to lands and lots abutting upon any street, avenue or alley, or part thereof, within which the main or lateral has been constructed, be assessed to such abutting lands and lots; provided, water mains of the town may, with the consent of the town council, be extended by and at the expense of an individual, firm or corporation for the purpose of providing water service to an area within the corporate limits of the town, or an area outside of and not subject at that time to being brought within the corporate limits of the town either by voluntary action of the owner or by annexation. (Ord. 179, 10-5-2010)