If any lots or parcels of land abutting any local improvements are located outside the city limits, the Board shall have the power to levy assessments against such property as if said property were located inside the Town limits, but may continue and delay the levy of assessments against such property until the Town limits are extended to include such property, or the Board may provide that no water or sewer service connections shall be made to such property, pending the annexation thereof, until all assessments thereon are paid. Upon annexation, if not paid prior thereto, the Board may levy assessments for such local improvements against such property, and the procedure therefor shall be the same as provided in this Charter. Nothing contained in this section shall be construed to prohibit or restrict the Board of Commissioners and a property owner from entering into an agreement for payments in lieu of assessments.
(Session Laws of 1973, Chapter 386) (Ord. 2004-45, passed 4-4-2004)