When sidewalks or curbs are constructed or repaired,
or both, as part of a scheduled area construction or repair program
specifically authorized by the Board of Directors, the Town shall
not assess the land adjacent thereto for any of the cost of such program,
whether or not such construction or repair has previously been the
subject of a petition to the Board of Directors.
When sidewalk or curb construction is done at
the specific request of adjacent landowners outside of a scheduled
area construction program, there shall be assessed against the land
adjacent thereto one-half of the cost of the construction of such
sidewalks. No assessment shall be made for the cost of curbs.
Where sidewalk repair or replacement is done
at the request of the adjacent landowner outside a scheduled area
repair program or as an emergency repair deemed necessary by the Director
of Public Works, the adjacent landowner shall be assessed 33% of the
cost of such repair or replacement as calculated by the Director of
Public Works.
The owner of any lands so assessed shall pay
such assessment within 30 days from the date of notice of such assessment;
provided, however, that if the assessment shall exceed the sum of
$100, he may notify the Collector of Revenue within that time of his
election to pay the amount so assessed in installments as follows:
in semiannual payments, including interest at the rate of 6% per annum,
for a period not exceeding 24 months from the date of notice of such
assessment. All assessments unpaid after 30 days from the date of
notice of such assessment and all unpaid balances on assessments being
paid in installments shall be delinquent and shall be subject to interest
from such due date at the interest rate and in the manner provided
by the General Statutes of the state for delinquent property taxes.
When a sidewalk is constructed along the frontage
of a corner lot, the landowner shall be assessed for the full length
of the frontage. When a sidewalk is constructed only along the side
of a corner lot and there is no sidewalk existing on the front of
a lot, the length of the side or the length of the frontage, whichever
is less, shall be the basis of assessment. The frontage for vacant
corner lots shall be that side which the Assessor's records have assigned
as frontage. Corner lots shall not be assessed for sidewalks on both
the front and side.