§ 1303 - Incorporation of village zoning ordinance
§ 5-1303. Special assessments-Streets and sidewalks
The city council, in laying out or establishing new streets or highways and in making, altering, or repairing sidewalks, and in grading, paving, macadamizing, curbing, and guttering streets and highways, either at the time of laying out or improving the street or making the sidewalk or after its completion, shall have the power and may upon notice to the owners of adjoining lands assess the owners of such lands so much of the expense of making such new street or sidewalk or street improvements, including land damage for new streets, as the city council shall adjudge such lands to be benefited thereby. Such assessment shall be and remain until paid a lien in the nature of a tax upon the land assessed.