When the ordinance, under which the improvement is ordered to be made, provides that such improvement shall be made by general taxation, the cost of such improvement shall be added to the general appropriation bill of the village and shall be levied and collected with, and as a part of the general taxes of the village. When said ordinance shall provide that such improvement shall be made by special assessment or by special taxation, or both, of contiguous property, the cost shall be levied, assessed, and collected in the mode provided by law for making, assessing, and collecting special assessments.
(1977 Code, § 8-1-3) (Ord. 11, passed - -)