The Town may levy and collect taxes in the form
of special assessments upon property in a limited and determinable
area for special benefits conferred upon the property by the installation
or construction of water mains, sanitary sewer mains, stormwater sewers,
curbs and gutters and by the construction and paving of public ways
and sidewalks or parts thereof, and it may provide for the payment
of all or any part of the above projects out of the proceeds of the
special assessment. The cost of any project to be paid in whole or
in part by special assessments may include the direct cost thereof,
the cost of any land acquired for the project, the interest on bonds,
notes or other evidences of indebtedness issued in anticipation of
the collection of special assessments, a reasonable charge for the
services of the administrative staff of the Town, and any other item
of cost which may reasonably be attributed to the project.