A.
The Town, by resolution of its Town Board, may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and shall provide for the payment of all or any part of the costs of the work or improvement in accordance with the current policy as adopted by the Town Board by written resolution.
B.
The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police powers, the assessment shall be upon a reasonable basis as determined by the Town Board. Reasonable basis shall include all costs of construction, including but not limited to all legal, engineering, and publication costs associated with such work or improvement.