| Sec. 17-A.__Assessments.__When the district has constructed and |
| completed a common sewer, the trustees may determine what lots or |
| parcels of land are benefited by that sewer and assess upon each |
| such lot and parcel of land and against the owner or, if the |
| owner cannot be identified, the person in possession or against |
| whom the taxes are assessed, a sum the trustees determine just |
| and equitable towards defraying the expenses of constructing and |
| completing the sewer, together with such sewage facilities and |
| appurtenances as may be necessary, as long as the assessments do |
| not exceed the total cost of the sewer, sewage facilities and |
| appurtenances.__The trustees shall determine the method to be |
| applied when making the assessment, but that method must be |
| uniformly applied to each lot or parcel of land subject to the |
| particular assessment.__The trustees shall commit the assessment |
| to the treasurer of the district by delivering to the treasurer a |
| plan showing the location of the sewer, sewage facilities and |
| appurtenances and a statement of the amount assessed upon each |
| lot or parcel of land along with a description of each lot or |
| parcel of land and the name of the owner of the lot or parcel of |
| land or person against whom the assessment is made, all of which |
| the treasurer of the district shall record in a book kept for |
| that purpose.__Within 30 days after commitment of the assessment, |
| the clerk of the district shall mail, return receipt requested, |
| notice of the assessment to each person so assessed.__Notice of |
| the assessment must be mailed to the last known address of the |
| person assessed.__If a signed return receipt is not received |