(a) 
The town shall have the power to levy and collect taxes in the form of special benefit assessments upon property in a limited and determinable area for special benefits conferred upon such property by the installation or construction of a storm water drainage system, curbs, and gutters, and by the construction and paving of public ways and sidewalks or parts thereof, and to provide for the payment of all or any part of the above projects out of the proceeds of such special benefit assessments. The cost of any such project 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 benefit 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.
(b) 
Special benefit assessments shall be assessed according to the front foot rule of apportionment or some other equitable basis determined by resolution of the council.
(c) 
The amount assessed against any property for any project or improvement shall not exceed the value of the benefits accruing to the property therefrom, nor shall any special assessment be levied which shall cause the total amount of special assessments levied by the town and outstanding against any property at any time, exclusive of delinquent installments, to exceed twenty-five per centum of the assessed value of the property after giving effect to the benefit accruing thereto from the project or improvement for which assessed.
(d) 
When desirable, the affected property may be divided into different classes to be charged different rates, but, except for this, any rate shall be uniform.
(e) 
Special benefit assessments may be made payable in a lump sum or in annual or more frequent installments over such period of time, not to exceed ten years, and in such manner as the council may determine. The council shall determine on what date installments shall be due and payable. Interest may be charged on installments at the rate to be determined by the council.
(Mont. Co. Code 1965, § 59-79.)
(a) 
Before determining to proceed with any project to be paid for in whole or in part by special benefit assessments, the council shall hold a public hearing. The clerk-treasurer shall cause notice to be given stating the nature and extent of the proposed project, the estimated cost of the project, the portion of the cost to be assessed, the number of installments in which the assessment may be paid, the method to be used in apportioning the cost, and the limits of the proposed area of assessment. The notice shall also state the time and place at which all persons interested, or their agents or attorneys, may appear before the council and be heard concerning the proposed project and special assessment. Such notice shall be given by sending a copy thereof by mail to the owner of record of each parcel of property proposed to be assessed and to the person in whose name the property is assessed for taxation and by publication of a copy of the notice at least once as provided in section 83-87 of this Charter. The clerk-treasurer shall present at the hearing a certificate of publication and mailing of copies of the notice, which certificate shall be deemed proof of notice, but failure of any owner to receive the mailed copy shall not invalidate the proceedings. The date of hearing shall be set at least ten or not more than thirty days after the clerk-treasurer shall have completed publication and service of notice as provided in this section. Following the hearing the council, in its discretion, may by ordinance authorize the carrying out of the project.
(b) 
When the costs of the project are determined the council shall by ordinance levy the special benefit assessments to be paid in connection therewith.
(c) 
All special benefit assessments shall be billed and collected by the clerk-treasurer.
(d) 
All special benefit assessment installments shall be overdue six months after the date on which they become due and payable. All special benefit assessments shall be liens on the property and all overdue special assessments shall be collected in the same manner as town taxes or by suit at law.
(Mont. Co. Code 1965, § 59-80.)