§ 151.01  AUTHORITY TO MAKE, LEVY ASSESSMENTS AND THE LIKE; WHEN PETITION NOT REQUIRED.
   The town shall have power, by resolution of the Board of Commissioners, upon petition made as provided in § 151.02 below, to cause local improvements to be made and to defray the expense of improvements by local assessments, by general taxation and by borrowing, as provided in this chapter. No petition shall be necessary for the ordering or making of private water and sewer connections, nor shall a petition be necessary for the making of sidewalk improvements by the town when other laws authorize the sidewalk improvements to be made without petition.
(1977 Code, § 14-1)