| 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 |