Any repair or maintenance work in connection with sewer pipes
and drains connected directly or indirectly to any sanitary sewer
system shall be performed in accordance with the specifications of
the sewer district and under the following:
A. For work on sewers, pipes, laterals or drains which are not a part
of the public sanitary sewer system performed at the direction or
under the supervision of the Sewer Commission for the particular or
special benefit of any individual parcel or portion of real property,
a charge shall be made in an amount to be established by the Sewer
Commission.
B. The Commission shall annually assess against the individual parcel
of land the amount of any such charges remaining unpaid on December
31, and such charges shall be added to the tax roll and collected
in the same manner and at the same time as the other taxes are assessed,
levied and collected pursuant to statute.