J. MILLARD TAWES, Governor                       1737

said facilities, in part or as a whole, as in its judgment may appear
advisable. The contract shall be let to the lowest responsible bidder,
or the Commission may reject any or all bids, and if in its discretion
the prices quoted are unreasonable or unbalanced, it may re-advertise
the work or any part of it or may do any part or all of the work by
day labor; provided, that at any time the Commission may, in its dis-
cretion, expend by day labor for construction work an amount not
exceeding Five Thousand Dollars ($5,000.00) without advertising or
receiving bids. All such contracts shall be protected by such bonds,
penalties and conditions as the Commission may require, all of which
shall be enforced in any Court having jurisdiction.

521. Benefit Assessments.

(a)   When imposed.—The annual benefit charge shall be first
imposed and collected during the year in which construction of the
necessary installations are completed, purchased or acquired, provided
that if such completion, purchase or acquisition occurs after the
beginning of the eleventh month of said year, the Commission may
waive it or may add the sum due to the bill or charge for the full
ensuing year. Whenever the construction, purchase or acquisition is
completed before the end of the third month of the year, the Com-
mission shall fix and levy a benefit charge as of the first day of the
year, in accordance with the classification or subdivision thereof.

(b)  Classifications.—All property subject to benefit assessments
for water or sewer shall be divided into four classes, namely: agri-
cultural, small acreage, industrial or business, and subdivision or
residential property, and the Commission may subdivide each of said
classes in such manner as it may deem to be in the public interest.
The Commission shall in writing notify all owners of said properties
into which class and subdivision thereof 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. Benefit charges shall be as nearly uniform as is
reasonably practical for each class or sub-class of property through-
out each urban service sub-district for any one year and no benefit
charge, once levied shall be increased; provided, however, that when-
ever the Commission acquires an existing system and said system
is acquired by the Commission at less than the full value thereof,
as determined by the Commission, the Commission may, in its dis-
cretion, levy a benefit charge against the properties served by said
existing system which is less than the benefit charge made against
other properties in the remainder of the area in which said system
is located; and further provided, that the Commission may require
the owner or owners of property seeking an extension of an existing
system in an area already generally served to pay all or part of the
cost of such extension and may, in its discretion, make such lesser
benefit charge against the properties served by said extension as in
its discretion may seem reasonable and just.