§ 15-7-512 — Special assessments; purposes; property included; amount; unplatted areas; nonpayment

(a) Any city or town may make special assessments for the
construction of sewers and water mains. The assessments shall be
made on all lots and pieces of ground to the center of the
block, or if the sewers or water mains are constructed in an
alley, then on all lots and pieces of ground to the nearest
street or avenue on each side of the alley, extending along the
street, avenue or alley, the distance of the improvement,
according to the area of the lots or pieces of ground without
regard to the buildings or improvements. The amount to be paid
by each property holder shall be determined by dividing the
expenses of the construction of the proposed sewer or water main
among all the property holders for the benefit of whose property
the sewer or water main is to be constructed. In the case of
unplatted acreage within the city limits, the city or town shall
consider that only the first seventy-five (75) feet in each
direction from the sewer or water main is benefited and so
assessed. However, if any property in an unplatted area is later
connected to or receives service from the sewer or water main,
that property shall be assessed its proportionate share. The
amount to be assessed against each property holder shall be in
proportion to the number of square feet each owns to the entire
number of square feet assessed for the expense of the
construction.
(b) The city or town may adopt ordinances providing for
the manner of sale, redemption and conveyance of lands sold for
nonpayment of the special assessments.