All or a part of the cost of constructing, reconstructing or acquiring district sewers shall be charged against the lots, tracts or parcels of ground in the district, exclusive of the improvements, in proportion to the area of the whole district exclusive of public highways. A special tax for district sewers shall be levied and assessed in the name of the owner thereof.

(Code 1964, § 14.680; Ord. No. 12208, § 1, 4-3-89)

     Cross reference(s)--Licenses, permits and miscellaneous business regulations, Ch. 13; taxation, Ch. 26.