(a) Abutting property owners shall be assessed for utility installations as follows:
(1) Sanitary sewers. The assessment shall be the actual cost of the installation, divided between abutting property owners.
(2) Water lines. The assessment shall be the actual cost of the installation, divided between abutting property owners.
(3) Water taps. The assessment shall be one hundred dollars ($100.00) for each three-quarter-inch tap.
(4) Sanitary sewer connection. The assessment shall be two hundred fifty dollars ($250.00) for each six-inch connection.
(5) Larger water taps and sewer connections. Charges for water taps and sewer connections of larger size than specified in subparagraphs (3) and (4) above shall include the additional costs of materials involved, including costs of the water meter. Connections involving state owned property shall incur an additional charge of fifty dollars ($50.00).
(6) Curb and gutter. The assessment shall be two dollars ($2.00) per front foot of abutting property.
(b) Applicable charges for utilities listed in subsection (a) of this section are due when such application is made.
(c) Property owners not contemplating immediate building construction on lots fronting on streets where utilities listed in subsection (a) of this section are being or have been constructed may, at their election, pay their assessments or charges in the following installments:
(1) Twenty-five (25) per cent within thirty (30) days after the date of billing.
(2) Twenty-five (25) per cent within six (6) months after the date of billing.
(3) Twenty-five (25) per cent within twelve (12) months after the date of billing.
(4) Twenty-five (25) per cent within eighteen (18) months after the date of billing.
(d) A penalty of interest at the rate of six (6) per cent per annum shall be charged on any installments not paid when due.
(e) All or any unpaid portion of assessments or charges for water taps and sewer connections, whether already in place or to be installed, shall be paid upon issuance of the pertinent building permit.
(f) Persons requesting utility services for a proposed and approved development project shall pay the full amount of assessments upon completion of the construction of utilities in the whole project or any portion thereof for the utilities so constructed.
(g) Property owners will have full responsibility for sidewalk installations. (Code 1953, § 18.33)