[Amended 6-20-1978 by L.L. No. 9-1978]
If the whole or any part of the cost and expense of constructing a sewer is to be assessed upon the lands benefited or to be benefited, the Trustees shall prepare and file in the office of the Village Clerk a map and plan of the proposed area of local assessment and such expense shall thereupon be apportioned upon the lands within such area in proportion as nearly as may be, to the benefit which each lot or parcel will derive therefrom and the ratio of such benefit shall be established. After making such apportionment the Trustees shall publish a notice in the official newspapers once in each of two successive weeks of the filing of said map and plan and that at a specified time and place a hearing will be had to consider and review same. The Board shall meet at the time and place specified and such later time or times to which it may adjourn, and hear objections to such apportionment. It may modify and correct the same or exclude lands from the area of such local assessment. The Trustees, upon completion of such apportionment, shall file the same in the office of the Village Clerk who shall endorse thereon the day, hour and minute of such filing, and from the time of such filing, the assessment shall be a lien upon the property assessed and shall publish once in the official papers a notice of the filing of such completed apportionment. Such apportionment shall be deemed final and conclusive unless an appeal is taken therefrom within 30 days after the publication of notice of the filing thereof, and affidavits of publication of such notice of filing shall be filed with the Village Clerk and shall be legal evidence of such publication. Such notice of the filing of the apportionment shall contain a statement that the owners of the property assessed may either pay the full amount of their assessment at once or at any time not exceeding 10 years from the date of the publication of such notice or in 10 equal installments, payable annually, beginning one year from the date of the publication of such notice. Any assessments not paid within 30 days after the publication of such notice shall bear interest and the amount of such assessments and the interest thereon shall be a lien upon the property assessed, enforceable in the same manner as liens for general Village taxes. Any property owner who desires to avail himself of the privilege of paying the assessment upon his or her property in a lump sum, but later than 30 days after the publication of such notice, must notify the Board, in writing, of his or her intention to do so not later than 30 days after the publication of such notice, and, in the absence of such notification, his or her assessment shall be payable in 10 equal annual installments bearing interest from the date of publication of such notice as above provided. Any owner of property assessed may at any time petition the Board of Trustees for apportionment of the assessment upon two or more subdivisions of any parcel or lot assessed as a unit, and it shall be the duty of the Board of Trustees, if practicable, to make such apportionment and file a statement of the same in the office of the Village Clerk which shall be attached to the original apportionment, and the original apportionment shall be deemed to be amended in like manner as if it had originally been made as set forth in such amendatory statement. Any owner of property assessed may pay his or her assessment in full or, if any installment or installments thereof have been paid, the balance of his or her installment is not then due, at any time by paying the same to the Treasurer together with the interest due thereon.