HERBERT R. O'CONOR, GOVERNOR. 665

lished as aforesaid, and to fix an annual assessment on all prop-
erties, improved or unimproved, binding upon a street, road,
lane, alley or right-of-way in which a water main, sewer or
drain has been built. The said annual assessment shall be made
upon the front foot basis, and the first payment shall be col-
lected during the year in which the construction is completed
on the water supply, sewerage or drainage systems, or in which
the systems are purchased or acquired. The said Commission
for the purpose of assessing benefits shall divide all properties
binding upon a street, road, lane, alley or right-of-way, in
which a water pipe or sanitary sewer is to be laid, into four
classes, namely: Agricultural, small acreage, industrial or
business, and sub-division property, and the Commission may
subdivide each of said classes in such manner as it may deem
to be in the public interest, Whenever any water supply or
sewerage project in said district or districts shall have been
completed by March 31, in any one year, regardless of when
said construction was commenced, then the said Commission
shall fix and levy a benefit charge as of the first day of
January in which the project was completed upon all prop-
erty in said sub-district abutting upon said water main or
sewer, in accordance with the classification or subdivision
thereof, and shall in writing, notify all owners of said prop-
erties into which class and subdivision their respective prop-
erties fall and the charge determined upon, naming also w
said notice a time and place, when and at which time said
owner will be heard. Such notice may be mailed to the last
known address of the owner, or served in person upon any
adult occupying the premises or in case of a vacant or unim-
proved property posted upon the premises. The classification
of and the benefit assessed against any property as made by
the Commission shall be final, subject only to revision at said
hearing. The Commission may change the classification of
property from time to time as said properties change in the
uses to which they are put. Said benefits shall be levied for
both water supply and sewerage construction and shall be
based for each class of property upon the number of front feet
abutting upon the street, lane, road, alley or right-of-way in
which the water pipes or sewer is placed; provided, however,
that in the case of any irregular shaped lot abutting upon a
road, street, lane, alley or right-of-way in which there is or is
being constructed a water main or sewer at any point, said
lot shall be assessed for such frontage as the Commission may
determine to be reasonable and fair; and provided further,
that no lot in a subdivision property shall be assessed on more
than one side, unless said lot abuts upon two parallel streets,
that corner lots may be averaged and assessed upon such
frontage as the Commission may deem reasonable and fair,