The owners of property, adjacent to which the sidewalks are not paved, shall, whenever
the town council by ordinance determines that such sidewalk shall be paved, pay one-half
of the expense of the sidewalk which is adjacent to their respective properties in
such manner as may be required by the town council. It shall be the duty of the mayor
to cause such sidewalk to be so paved, and one-half the cost of so paving thereof
shall be certified by the mayor to the town treasurer, who shall enter such amount
in a book to be kept for the purpose, setting forth the name of the owner and the
street upon which his property abuts and the frontage of such property on the street.
The amount of such cost shall be a lien on such property and shall be collected by
the town treasurer by levy or suit or in the manner that taxes are collected by the
town treasurer. Notice of the assessment may be served on the owner in person or,
if he is a nonresident, by mailing it to him at his last known address by registered
mail, by publication in a newspaper of general circulation in the town for two successive
weeks, or in any other manner authorized by law.
(Code 1992, § 19-47)
