In Re Installation of Storm Sewers, Etc.

Assessments against abutting property owners may be made in this state for “. . . special benefits conferred upon such property by any municipal work or improvement.” Such assessment may be made under the general taxing power of city, town or village, provided that, where the route of reliance upon taxing power is used, the amount assessed against any property for any work or improvement “. . . shall not exceed the value of the benefits accruing to the property therefrom.”

Alternatively, such special assessments may be based upon an exercise of the police power of city, town or village,…