Section 27-76 Same--Cost to be assessed proportionately.

    As soon as the work shall have been contemplated in conformity with contract, the director of the water and light department of the city shall compute the cost thereof and apportion such cost among the various lots and tracts of land chargeable therewith, charging each lot or tract of land with its proportionate part of such cost as required herein, and shall make a written report to the council that such improvements be completed in accordance with the contract for the same and describe therein the lots and tracts of land chargeable with the part of the cost of such improvement and the amount with which it is chargeable and the name of the owner thereof. If the council accepts the work and approves the report, they shall, by ordinance, levy and assess the cost of the improvements against the various lots and tracts and parcels of land in proportion to the front footage as provided herein and direct the clerk to issue tax bills in accordance with the levy and assessment of the ordinance.

(Code 1964, § 14.960)