2256                               Municipal Charters

construction, of water mains, sanitary sewer main, storm water sewers,
curbs, and gutters and by the construction, and paving of public ways
and sidewalks or parts thereof, and to provide for the payment of all or
any part of the above projects out of the proceeds of such special assess-
ment. 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 anticipation of the collection of special assess-
ments, 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.

89. PROCEDURE

(a)   The procedure for special assessments, wherever authorized in
this charter, shall be as follows:

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

(c)   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 shall
cause the total amount of special assessments levied by the town and out-
standing against any property at any time, exclusive of delinquent in-
stallments, to exceed twenty-five per centum (25%) of the assessed value
of the property after giving effect to the benefit accuring thereto from the
project or improvement for which assessed.

(d)  When desirable, the affected property may be divided into differ-
ent classes to be charged different rates, but, except for this, any rate
shall be uniform.

(e)   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 he
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 pro-
posed area of assessment. The notice also shall 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 name the property is assessed for
taxation and by publication and mailing of copies of the notice, which
certificate shall be deemed proof of notice, but failure of any owner to
receive the mailed copy shall not invalidate the proceedings. The date of
hearing shall be set at least ten and not more than thirty days after the
clerk-treasurer shall have completed publication and service of notice as
provided in this section. Following the hearing the council, in its discre-
tion, may vote to proceed with the project and may levy the special as-
sessment.

(f)  Any interested person feeling aggrieved by the levying of any
special assessment under the provisions of this section shall have the right
to appeal to the circuit court for the county within ten days after the
levying of any assessment by the council.