2180                               Municipal Charters

the public comfort and health and any cesspool or other private method
of sewage disposal affecting or likely to affect adversely the public comfort
and health may be deemed a nuisance and may be abated by the Town. Any
violation of an ordinance passed under the provisions of this section may
be made a misdemeanor.

SPECIAL ASSESSMENTS
Section 54-60. Power of Town to Levy Special Assessments.

The Town may levy and collect taxes in the form of special assess-
ments upon property in a limited and determinable area for special benefits
conferred upon the property by the installation or construction, of water
mains, sanitary sewer mains, storm water sewers, curbs, and gutters and
by the construction, and paving of public ways and sidewalks or parts
thereof, and it may provide for the payment of all or any part of the above
projects out of the proceeds of the special assessment. The cost of any
project to be paid in whole or in part by special assessments 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 an-
ticipation of the collection of special 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.

Section 54-61. Procedure.

(a)   Provided.—The procedure for special assessments, wherever
authorized in this charter, is as provided in this section.

(b)   Assessment of cost.—The cost of the project being charged for
shall be assessed according to the front foot rule of apportionment or
some other equitable basis determined by the council.

(c)   Amount.—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 causes 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 percentum (25%) of the assessed value
of the property after giving effect to the benefit accruing thereto from the
project or improvement for which assessed.

(d)   Uniformity of rates.—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)    Levy of charges; public hearing; notice.—All special assessment
charges shall be levied by the council by ordinance. Before levying any
special assessment charges, 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 kind of materials to be used, 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 assess-
ment. 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 names the property is assessed for taxation and by publi-