WM. PRESTON LANE, JR., GOVERNOR. 1777

purchased or established as aforesaid, and to fix an annual
assessment on all properties, improved or unimproved, bind-
ing 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 collected 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 prop-
erty, and the Commission may sub-divide 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 sani-
tary district or sanitary districts shall have been completed
by March 31st, in any one year, regardless of when said con-
struction 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 property in said
sanitary district abutting upon said water main or sewer, in
accordance with the classification or sub-division thereof,
and shall in writing notify all owners of said properties into
which class and sub-division their respective properties fall
and the charge determined upon, naming also in 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 unimproved 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 pipe 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 con-
structed a water main or sewer at any point, said lot shall
be assessed for such frontage as the Commission may deter-
mine to be reasonable and fair; and provided further that no
lot in a sub-division property shall be assessed on more than
one side, unless said lot abuts upon two parallel streets,