In addition to any other duties set forth in this Act, the Department of Public Works shall have full power and authority, and it shall be its duty, to require the owner of property abutting upon a street to repair any sidewalk in front thereof, or bring the same to true grade and to remove all the snow and ice therefrom. Where the owner of such property shall fail or neglect to repair any sidewalk or bring the same to true grade for five (5) days after written notice so to do has been served upon him, either personally or by delivering the same at his residence, or if he be a nonresident, by mailing the same to him at this last known place of residence, ascertained after due diligence, by posting the same in a conspicuous place upon the premises, or where the owner of any such premises shall fail or neglect to remove snow and ice from any such sidewalk after the same has remained thereon for more than twelve (12) hours, it shall be the duty of the Department to repair such sidewalk, bring the same to true grade or remove such snow and ice, and after it shall have been done so, a bill for the expenses incurred thereby shall be presented to the owner personally or by leaving the same at his residence, or if he is a nonresident, by mailing the same to him at his last known place of residence, or, if the name of such owner or his place of residence cannot be ascertained after due diligence, by posting the same in a conspicuous place on the premises, and if he shall fail to pay the same within ten (10) days thereafter, the Department shall file each year immediately preceding the time for making the annual assessment roll, a certificate of the actual cost of the work, together with a statement as to the property in front of which the grading or cleaning was done, with the Director of Finance, who shall, in the preparation of the next assessment roll for general city taxes, assess such amount upon such property, and the same shall be levied, corrected, enforced and collected in the same manner, by the same proceedings, at the same time, under the same penalties and having the same lien, upon the property assessed, as the general city tax and as a part thereof. The City of Norwich assumes no liability for personal injury or property damage claims arising as a result of defects in, or disrepair of, privately owned sidewalks. Liability for personal injury, and/or personal property claims, settlements, verdicts, awards or judgements shall lie exclusively with the owner(s) of the premises abutting said sidewalk and/or any occupants as tenants or otherwise if applicable.
The Department of Public Works, subject to the approval and direction of the Common Council, is hereby authorized and empowered at any time on any paved or unpaved streets upon which improvement is contemplated, to compel the residents of any such streets and the property owners whose lots front or abut thereon, to lay house connecting drains, gas and water pipes, in the manner it shall provide, from the line of curbing in front of their property on any street to the sewer, gas and water mains or pipes, or either, connecting them therewith. And whenever the residents or owners of said property fail to comply with the regulations of the Department of Public Works pursuant to the authority hereby conferred, the same shall be done by the Department at the expense of such owners. Such expense shall be assessed upon the real property so connected and added as a separate item to the assessment for local improvements and collected by sale as herein provided.
Whenever a petition shall be presented to the Common Council signed by at least ten (10) resident taxpayers of the city requesting that any highway, street or alley in said city be laid out, altered, widened or extended, the said Common Council may in its discretion, by resolution duly adopted, declare that it is necessary and advisable to institute proceedings to lay out, alter, widen or extend such highway, street or alley, and if for that purpose it shall be necessary to acquire the lands or rights or easements in land of any person or persons, corporation or association, the following proceedings shall be had:
The said Common Council shall first cause same to be surveyed and monuments placed showing the lines thereof and a map to be made of the same, which shall be filed with the Clerk of said Council in the office of said Council, showing upon such map the lots, tracts and parcels of land, and the rights and easements therein that are deemed necessary to be taken, and the commencement, course and termination of the highway, street or alley proposed to be laid out, widened, extended or altered. For the purpose of making such survey and erecting such monuments the said council and those acting under its direction shall have the power to enter upon, any lands within the corporate limits of said city. The said Common Council shall then by resolution duly adopted declare its intention to acquire or take and appropriate in the name of such city the said lands or rights and easements therein as shown by said map for the purpose of making such improvement; and thereafter said Common Council may purchase of the owner or owners thereof the said lands or rights or easements therein, deemed necessary as shown by said map, and make such owner or owners such compensation therefor as said Council shall deem reasonable upon the receiving from the owner or owners a good a sufficient conveyance to the city thereof. But the amount of such compensation shall not exceed the sum of five hundred dollars ($500.) in the case of one (1) alteration, extension or laying out. In case said Council is unable to agree with the owner or owners of land or of the rights and easements therein proposed to be taken and acquired for such purpose, or in case the value thereof shall exceed the sum of five hundred dollars ($500.) for any one (1) improvement, said Council may adopt a resolution giving notice that at a future meeting of the Council they will consider a proposed resolution determining a district of assessment for said improvement, carefully describing the same, which district shall include all the real estate in said city which in the opinion of the Council will be benefited by the proposed improvement, which resolution shall also describe the highway, street or alley as it is proposed to be laid out or altered. They shall cause two (2) weeks' notice of the time, when and place where such proposed resolution will be by them considered, which notice shall be given by posting said notice in at least three (3) conspicuous places in said district of assessment, and by publication in the city newspaper once in each week for two (2) successive weeks prior to the time fixed for the final consideration, at which time all owners of property situate within said district of assessment may appear and make such representation in relation to the passage of said proposed resolution and in relation to the district of assessment and to the necessity of improvement as they may be advised. Upon the conclusion of such hearing the proposed resolution may be adopted as proposed, or may be amended and adopted or may be rejected by the Council; and the Council shall also have the power at such meeting to abandon the proceeding to lay out, alter or extend said highway.
In case such resolution is adopted, or amended and adopted, the Council shall acquire said land or rights and easements therein necessary for said improvement by adequate proceedings under the provisions of the Condemnation Law of the state, and said city is hereby authorized to acquire such land, rights and easements under said law or any future Acts amendatory thereof, subject, however, to the provisions and limitations of Sections 180 and 181 of the Highway Law.
The Clerk of the city shall deliver to said Commissioners a certified copy of the resolution describing the proposed improvement and the resolution describing the district of assessment; and it shall thereupon by the duty of the Commissioners appointed, in addition to the duties imposed upon them by the Condemnation Law, to assess the amount which they shall award, together with the costs of the condemnation proceedings, including the fees and disbursements and the cost of surveying and mapping, specifying the aggregate amount thereof, upon the property within the district of assessment benefited by such improvement, in a just and equitable manner and as near as may be in proportion to the benefits received, except that such Commission may impose upon and assess to the city at large such part of the total expense, not exceeding one-third (1/3), as to them seems just; and full power is hereby given to such Commissioners to apportion, assess and levy said total expense. Immediately after the Commissioners have determined the amount which they shall award for the lands, rights and interests therein to be taken, application shall be made to the Supreme Court of the district by any of the parties in interest upon due notice to all other parties appearing, for an order fixing the amount of the costs of the proceeding. The costs herein referred to are the costs as defined in the Condemnation Law. A certified copy of such order shall thereupon be delivered to the Commissioners, and the costs as therein fixed shall be used by the Commissioners in fixing the total expense of the proceeding for assessment against the city as a whole and the property in the zone of assessment as laid out.
It shall be the duty of the Commissioners to file a roll of assessment, together with their return, in the office of the Clerk of said city, immediately upon completing the same, and said several assessments shall, be final, subject only to an appeal to the Supreme Court in the manner prescribed by the code for appeals from the return of Commissioners in condemnation proceedings, which appeal may be either as to amount of award or assessment and shall be without costs to either party, unless upon the appeal the Court determines in behalf of the appellant that the award was insufficient or the assessment was excessive by at least the sum of fifty dollars ($50.). The amount of the assessment appearing upon the roll, as filed, shall until paid be a lien and charge against the property prior to any and all liens, other than prior taxes and local assessments, and shall also be an assessment against the owner of said property; and said sum shall be collected at the time of the next annual city tax from the owner of said property in the same manner as other local assessments are collected. Upon final determination of the amount to be awarded by way of damages, the Council shall pay or cause to be tendered to the respective owners the amount awarded to each, less any sum which shall have been assessed against them for benefits accruing from the improvement. In case any owner shall refuse the same, or shall be a nonresident of the city, or shall be unknown, or shall for any reason be incapacitated from receiving the same, or his rights thereto disputed, said Council may make payment of that amount to the County Treasurer of the County of Chenango, which money shall be held and paid out by the County Treasurer as by statute provided in case of money paid to him in a proceeding Surrogate's Court for the sale of real property to pay debts. Upon the tender of payment to the owner, or, as above provided, upon the payment to the County Treasurer, and forthwith in a case where the assessment for betterments exceeds the award for damages, the fee of the land or of the right and easement therein taken shall be vested in the city. No highway, street or alley within the corporate limits of the City of Norwich shall be laid out, altered, widened or extended in any manner except as above provided, except that a street may be dedicated, conveyed to and accepted by the city.
Whenever a petition shall be submitted to the Common Council signed by a majority of the persons whose names appear on the last preceding assessment roll of said city as having been assessed for taxes on such roll on account of lands which in fact constitute in the aggregate a majority of the linear frontage of the streets or portions of streets involved in such petition, exclusive of lands occupied by street intersections or owned by any municipality or school district, or, in the case of the death of any such assessed person, by his legal representative, or, in the case of the sale of any such property after such assessment, signed by the then owner of such property or of the portion thereof, or in case of a religious corporation not assessed upon the last assessment roll, such petition may be signed by the President of the Board of Trustees of said religious corporation when authorized by a majority vote of said Board and the frontage of said religious corporation shall then be considered in determining the majority of the linear frontage, praying that the Common Council shall cause any streets or portions thereof, which shall be designated in said petition, to be paved, which petition may designate the general character of the pavement desired and shall be duly verified by one (1) of the petitioners, setting forth the facts as to the petitioners and as to the lands on account of which they have been assessed, the Common Council shall take the following proceedings:
The Common Council shall cause the Department of Public Works to prepare plans, specifications and working details of such proposed street improvement, which plans may include an appurtenant to such pavement, storm-water drains and subways, together with the estimate of the cost, which plans, specifications and estimate shall be filed in the office of the Director of Finance of said city and be accessible to the public at all business hours.
If after the filing of such plans, specifications and estimates the Common Council shall deem it advisable or necessary to construct the pavement therein set forth or any part of it, it shall, in a proposed resolution, declare such necessity or advisability, stating in detail the kind of materials proposed to be used, which shall not in general character differ from that designated in the petition, method of construction, estimate of maximum and minimum cost thereof, portion of the cost to be borne by said city at large and by the adjacent owners, and the location of the terminal points thereof, and shall cause to be given two (2) weeks' notice of the time when and place where such resolution will be considered by said Common Council for final passage; which notice shall be given by publication in the official newspaper published in said city, once a week for such two (2) successive weeks prior to the time fixed for its consideration, at which time all owners of property subject to assessment for the same may appear and make such objections to the contemplated improvement and the passage of the proposed resolution as they may be advised, and at such hearing such resolution may be amended and adopted by said Council or adopted as proposed, or rejected. In case the original petition shall not designate the general character of the pavement desired by the petitioners, a second petition signed by two-thirds (2/3) of the signers of the original petition may be filed with the Common Council at any time prior to the final hearing provided for in this section, which second petition may designate the general character of the pavement to be constructed, and upon the filing of such petition the final resolution shall not provide for a pavement different in general character from that designated in said petition, but in case no petition signed as aforesaid designating the general character of the pavement desired shall have been filed with the Common Council, they shall have full power to designate the kind of pavement to be constructed.
After the adoption of the resolution above provided for, said Common Council may order the construction of such pavement, and the vote therefor shall be duly recorded and show whether the same was made upon petition or upon the vote of Council without petition; and in case of the construction of such pavement the Department of Public Works shall take charge of and superintend the work.
In case the Mayor of said city and two-thirds (2/3) of the Aldermen shall at any time vote for paving any street or portion thereof, the Council may cause any street or streets or portion thereof to be paved without the petition of the adjacent landowners; but in such case, all other proceedings above set forth shall thereafter be taken in the same manner as though a petition were made; and in such case, said Council shall not cause such street to be paved except where the same is contiguous to a pavement of the same character already laid.
When the paving of any street in either manner above provided for is ordered, the Council shall, in behalf of said city, either direct the Department of Public Works to proceed with said construction as provided in Section 33 or enter into a contract for the paving without other authority, defraying the cost thereof either for the entire work in one (1) contract or for parts thereof in separate specified sections; but no work shall be done under such contract until a certified copy thereof shall have been filed in the office of the City Clerk, and no contract shall be made which involves the expenditure of a larger sum than the maximum estimate aforesaid.
Each contractor shall give bonds to such city with surety to be approved by the Common Council for the faithful performance of said contract, as required by Section 33 of this Act. The contractor shall agree to employ, so far as practicable, local laborers and truckers, providing the same can be obtained at no greater expense that outside labor.
Whenever paving has been ordered as above provided, the Common Council shall have power to require in their discretion all such water, gas, telephone, telegraph, electric light companies and corporations, firms and persons as may have occasion to use such streets, to lay such underground pipes, conduits and subways as said Council shall deem proper between the curblines in such street prior to the permanent improvement of such street, and whenever pavements have been made they shall have the power to regulate the opening of such pavement for the purpose of laying further pipes or for purpose of repair and to fix the charges therefor and make all reasonable rules and regulations in relation to the making of such openings. In case any such corporation, companies, firms or individuals shall fail to lay any such underground pipes, conduits or subways in the manner and within the time fixed by said Common Council, the said Council may cause the same to be made and assess the cost thereof against the corporations, companies, firms or individuals owning or using the same, assess and collect the same in the same manner hereinafter provided for the collection of the frontage assessment.
In the event that any corporation, company, firm or individual requests that a street be opened within a period of five (5) years after the same has been paved, the corporation, company, firm or individual shall pay to the city three (3) times the cost of opening said street.
The cost of such pavement shall be divided between the said city at large and the owners of the frontage along the streets thus paved, in the following proportions;
1. 
The adjacent landowners on each side of the street shall each pay one-third (1/3) of the cost of the pavement in front of his premises and shall also pay two-thirds (2/3) of the cost of any curbing, the erection of which is deemed necessary by said Council.
2. 
Where two (2) intersecting streets are paved, the owner of the corner lot shall, in addition to paying for the pavement of the street upon which his premises front, pay for the paving and curbing in like manner upon the side street, except that for the first eighty (80) feet of said side street, he shall pay for one-sixth (1/6) of the pavement and one-third (1/3) of the curbing.
3. 
All the remaining cost of such pavement and curbing, including the cost of street intersections, engineering or incidental expenses, not included in the contract of paving, shall be paid by the city at large.
4. 
After curbs are constructed and paid for by property owners, then the city is to keep them in repair.
For the purpose of defraying the cost to such city of so much of such pavement as is chargeable to the city at large, said Common Council may levy, assess and collect the sum of money required to pay for the same or a portion thereof, in the usual manner taxes are assessed, levied and collected.
An assessment roll shall be prepared by such Council at such time as it shall deem best, which shall contain:
1. 
The names of the owners of the property fronting upon such street; the name of the person or firm or corporation liable to assessment as herein provided. In case the owner is unknown to the Common Council and the property is unoccupied, then the same shall be entered upon such roll in the same manner as nonresident lands are assessed for general assessments.
2. 
The amount of the linear frontage to be taxed, specifying the streets and describing such property with reasonable certainty.
3. 
The amount of such frontage tax.
4. 
The amount of any assessment for pipes, conduits or subways as provided herein.
After the assessment and apportionment herein before provided for shall be completed, same shall be duly certified by the Common Council and the same or a copy thereof shall be left with the Director of Finance and there remain for a period of two (2) weeks. The Common Council shall thereupon give public notice thereof by posting the same in at least three (3) public places in such city and by the publication in the official newspaper of said city for at least once in each of said two (2) weeks, stating that such assessment has been made and completed and the officer to whom the same shall have been delivered and the place where the same will be open for public inspection for at least two (2) weeks thereafter. Any landowner who may feel aggrieved by such apportionment and assessment may, before said two (2) weeks shall expire, appeal therefrom to the County Judge of the county in which said city is situated, by serving a notice of such appeal of at least ten (10) days on the Mayor of said city; and the said County Judge shall thereupon appoint three (3) disinterested freeholders of said city, nonresidents of such area of local assessment, as Commissioners to review such apportionment and assessment, who shall forthwith and upon notice to such appellant and said Council examine the same and the real estate upon which the same is made, and within three (3) days after their said appointment, shall determine the assessment thereof and return the same to said Council, and their determination shall be final and conclusive and shall be adopted by said Common Council. The fees of such Commissioners, not exceeding fifteen dollars ($15.) a day, shall be paid as an ordinary city expenditure in all cases where said determination is in favor of the appellant in excess of the sum of ten dollars ($10.); in all other cases the fees of such Commissioners shall be paid by such appellant.
After the expiration of said two weeks, or in case of an appeal as above provided for, after the expiration of the time within which said Commissioners shall make their determination and the adoption thereof by said Common Council, the Common Council shall again certify said roll to be complete and shall deliver said assessment roll, together with proper warrant, to the Director of Finance, and such Director shall proceed to collect such taxes in the same manner as other city taxes are collected by law. The dates when such taxes shall be made payable shall be designated by such Common Council by resolution duly passes and published.
In case the owner of any lands assessed for local taxation for paving as provided shall desire to distribute the payment of his frontage tax over a period of not exceeding five (5) years, instead of paying the whole amount thereof at one (1) time, he shall apply therefor to the Common Council, which may, in its discretion, make the tax payable in not more than five (5) equal annual installments. If all or part of the cost of such improvement which is being paid for by such tax is financed from the proceeds of bonds, the installments of such tax shall bear the same rate of interest as such bonds. Otherwise, the Common Council shall fix the rate of interest on such installments. The moneys received by the Director of Finance from the collection of such tax or installments thereof shall be used in paying the cost of such improvement for which the tax was levied and in paying the portion of such obligations which shall have been applied to the financing of the share of the cost of such improvement for which such tax was levied.
In case the owner of any lands requests that the city construct a sidewalk or curbs for said owner on said lands, the Common Council may, in its discretion, assess the cost of said construction the same as provided under Section 107 and Section 122 in this Act; and may further, in its discretion, make the tax payable in not more than five (5) equal annual installments for all new construction. The provisions heretofore made in this section are to apply in relation to the rate and collection of interest on said tax, as the Common Council may provide. Nothing herein contained shall give authority to the city for any construction upon private land.
In case the Common Council shall make any frontage tax payable in installments, the installments and interest thereon shall be payable at the same time that said general city taxes are to be paid; but in case the person liable to pay an installment when the same shall, by its terms become due and payable fail to pay the same, then the whole of the unpaid balance and interest shall forthwith become due and payable and collectible in the same manner as though by its terms all have then become due.
All funds raised by said Council under the provisions of this title shall be kept by the Director of Finance of said city in a separate account, to be known as the Public Works Funds of such city; and no portion of the same shall be used for any other purpose than to pay for the public work involved.
Record shall be kept by the Clerk of said city of all petitions, resolutions and other proceedings had under this title. All moneys necessary to pay the cost of such pavement, or where bonds or other evidence of indebtedness shall have been issued to defray such cost, all moneys to pay the principal or interest of such bonds or other obligations as the same from time to time mature, shall be raised by such Common Council in the general tax levy in addition to other funds which they are now authorized to raise by law.
This title shall be construed to apply to macadamizing, paving, graveling or otherwise permanently improving the roadway of the streets of said city, and whenever the word "paving" or "pavement" is used herein, it shall be construed to have such meaning.
The provisions of this title shall not be deemed to limit the right of the Common Council to join with the state or county authorities in carrying out the provisions of law for the widening of the pavement upon a state and county highway, but the same shall be done in accordance with the provisions of the general statutes.
The Common Council shall have the power to require sidewalks, curbs or gutters in said city to be constructed, made, paved, flagged, relaid, reset, mended or repaired by the owners lands adjoining such sidewalks, and to require any or either of such improvements, acts or things to be made or done in such manner, at such times and of such material as it may prescribe and direct. Such improvements shall conform to the grades established or to be established before such improvements are made, and a permit for said construction must be obtained by the owners or their agents from the Department of Public Works.
The Common Council, in the order requiring any of the improvements, acts or things authorized by Section 117, shall specify in what manner and within what time and of what materials the same must be made or done. It shall cause to be served upon the owners of the lands adjoining such sidewalks, curbs or gutters so to be improved, a copy of said order with a notice that if the same is not done within the specified time by the several owners of the adjacent lands, it will be done by said Council at the expense of such owners. Such service shall be made upon the owner by delivering the same to him personally or by leaving the same, in his absence, with some member of his family or person of suitable age, residing with him. In case the land is unoccupied or the owner is a nonresident, such service may be made upon the agent of such owner, if known to the Common Council, or by depositing the same in the post office, properly enclosed and the postage thereon prepaid, and directed to such owner at his place of residence. In case such owner or his place of residence is unknown and there is no resident agent to the knowledge of the Common Council, such service may be made by affixing a copy of such order and notice upon a conspicuous part of said premises. When corporations, associations or copartners are to be served with a notice under any provision of this title or under the direction of the Common Council, it shall be deemed sufficient, valid and legal service of such notice to serve a copy thereof upon the same persons as required by the service of a summons as prescribed by the Civil Practice Act.
Whenever any real estate in said city shall be owned by two (2) or more persons jointly or as tenants in common, a notice served on one (1) of such persons shall be sufficient notice to all for any purpose requiring notice under this Act or direction of the Common Council. Affidavits of the service of such order shall be filed or recorded, or both, in the office of the Finance Director of such city, and the affidavit or the record thereof, or a certified copy of either, shall, in all courts and places, actions and proceedings be prima facie evidence of the facts stated therein. In case any such improvement, act or thing so required shall not be made, done or completed as required within the time so specified, the Common Council shall have the power to make, do or complete the same, and having done so the Common Council shall without giving any further notice proceed to make a special assessment roll of the expense thereof against the delinquent owner and upon said adjoining land owned by him, assessing upon each parcel or lot of land the expense of the sidewalk, curb or gutter immediately adjoining it and file the same with the Director of Finance, whereupon the said Director shall give notice in the official newspaper of the city that the same has been left with him and may be examined by all persons interested; and that at the time and place to be specified in the said notice, which shall not be less than ten (10) days from the first publication thereof, the Common Council shall hear and act upon the application of any person deeming himself aggrieved by said special assessment, to have the same altered or corrected as may seem just. After hearing all such applications the Common Council may proceed to make such alterations and corrections, if any, in said special assessment roll as it may deem just, and by resolutions confirm the same. And said assessment shall thereupon become and be final and conclusive upon all parties interested in said real estate or affected thereby and the said assessment shall be collected in the manner and with the fees prescribed for the collection of other local assessments in this Act.
The Common Council shall have the power to adopt and execute plans for sanitary sewers or storm drains of the city, and for any extension to its present system and the maintenance and repairs thereof, subject to the provisions of the general laws of the state and this Act.
Whenever the Common Council shall deem it advisable and necessary to build or extend any sanitary sewer within the city, it shall require the Department of Public Works to prepare plans, specifications and working details of such sewer construction or improvement and the estimated maximum and minimum cost thereof, which plans and estimates shall be filed in the office of the City Chamberlain and shall be open to the public at all business hours. After such plans, specifications and working details have been approved by the Common Council, it shall then publish a notice in the city newspaper of the city once a week for two (2) weeks, stating the time when the place where it will hear all persons interested in the construction of the sanitary sewer, and such notice shall contain a brief description of the character, location and extent of the proposed improvement and the estimated cost thereof. After such hearing the Common Council shall determine whether the contemplated sewer shall be constructed and take action by resolution accordingly. In case it shall determine that the same shall be constructed, it shall record an order to that effect in its minutes. When the improvement above provided for is ordered by the Common Council, the Common Council shall enter into a contract for the performance of such work without other authority or proceed as prescribed by Section 33 of this Act.
The Common Council shall, in connection with the construction of sanitary sewers and the extension and repair thereof, have the same power in relation to water, storm drain, gas, telephone, telegraph, electric light and all other connections as is given said Council under the paving provisions of this Act.
The cost of such construction shall be divided between the city at large and the owners of the frontage along the streets wherein such improvements are made, upon the basis of the entire cost for installing an eight-inch sewer in the same manner as is provided herein for the assessment of the expense of paving, except that the owner of a corner lot shall be exempt from any assessment upon the first eighty (80) feet of the side of the said lot whenever he shall have heretofore paid for the expense of laying a sanitary sewer in front of his said lot; and in case the plans of the Department of Public Works shall call for a sanitary sewer larger in diameter than eight (8) inches, the additional expense shall be deemed a general city charge. However, the entire cost for the installation and maintenance of all sewer laterals connecting the main sewer line with the various buildings shall be borne by the owner of the land or property being serviced.
For the purpose of defraying the cost to such city of so much of such work as is chargeable to the city at large, the Common Council may levy, assess and collect the sum of money required to pay for the same or a portion thereof, in the usual manner taxes are assessed, levied and collected.
The amount of the cost of such construction as shall be assessed against the owners of the property adjacent to such sanitary sewer shall, until entirely paid, be a lien and charge against such adjacent property prior to any and all other liens, other than prior taxes and local assessments, and the same shall be collected from such adjacent owners in the same manner as other city taxes are collected by law, or in the case of non-assessable property, in the same manner as other local assessments are collected by law.
An assessment roll shall be prepared by the Common Council at such time as it shall deem best, which shall contain:
1. 
The name of the owner of the property fronting upon such street wherein the sanitary sewer is laid. The name of the person or firm or corporation liable to assessment under this title. In case the owner is unknown to the Common Council and the property is unoccupied, then the same shall be entered upon such roll in the same manner as nonresident lands are assessed for general assessments.
2. 
The amount of the linear frontage to be taxed specifying the street and describing such property with reasonable certainty.
3. 
The amount of such frontage tax.
4. 
The amount of any assessment for pipes, conduits or subways, as provided herein.
After the assessment and apportionment hereinbefore provided for shall be completed, same shall be duly certified by said Common Council, and the same or a copy thereof shall be left with the Director of Finance and there remain for a period of two (2) weeks. The Common Council shall thereupon give public notice thereof by posting the same in three (3) public places in such city and by the publication in the official city newspaper for at least once in each of said two (2) weeks, stating that such assessment has been made and completed and the officer to whom the same shall have been delivered and the place where the same will be open for public inspection for at least two (2) weeks thereafter. Any landowner who may feel aggrieved by such apportionment and assessment may, before said two (2) weeks shall expire, appeal therefrom to the County Judge of the county in which said city is situated, by serving a notice of such appeal of at least ten (10) days on the Mayor of the city; and the said County Judge shall thereupon appoint three (3) disinterested freeholders of said city, nonresidents of such area of local assessment, as Commissioners to review such apportionment and assessment, who shall forthwith and upon notice to such appellant and said Council examine the same and the real estate upon which the same is made, and within three (3) days after their said appointment, shall determine the assessment thereof and return the same to said Common Council, and their determination shall be final and conclusive and shall be adopted by said Common Council. The fees of such Commissioners, not exceeding fifteen dollars ($15.) a day, shall be paid as an ordinary city expenditure in all cases where said determination is in favor of the appellant in excess of the sum of ten dollars ($10.), in all other cases the fees of such Commissioners shall be paid by such appellant.
After the expiration of said two (2) weeks as above provided for, after the expiration of the time within which said Commissioners shall make their determination, and the adoption thereof by said Common Council, the Common Council shall again certify said roll to be complete and shall deliver said assessment roll, together with proper warrant, to the Director of Finance of said city, and such Director of Finance shall proceed to collect such taxes in the same manner as other city taxes are collected by law. The dates when such taxes shall be made payable shall be designated by said Common Council by resolution duly passed and published. Nothing herein contained shall be deemed to repeal any existing provision of law with respect to the building of lateral sewers for the convenience of private property or the expense of the construction thereof.