120(1)The council, before proceeding with any work involving the paving of a street, may by resolution direct that, leading from the street line of the abutting parcels on either or both sides of the street

120(2)The council, where the work involves construction of a domestic sewer, may by resolution direct that private drain connections be made therewith.

120(3)The council, where the work involves the construction of a water main, may by resolution direct that water service pipes be laid and stop-cocks installed therein.

120(4)The municipal engineer or person designated by the council, upon the completion of the work, shall determine the cost of the drain connections made, water service pipes laid and stop-cocks installed under the preceding subsections, and shall file with the clerk a certificate showing

120(5)The certificate referred to in subsection (4) is conclusive evidence of such cost and of the amount payable by the owner.

120(6)The cost of such drain connections, water service pipes and stop-cocks, as certified under subsection (4) shall on the filing of such certificate become payable by the owner of the parcel for or to which it was made, laid or installed, and shall constitute a lien upon such parcel.

120(7)Such cost may be recovered by the municipality by suit in any court of competent jurisdiction from the owner, together with interest at the rate of six per cent per annum from the expiration of ninety days after the completion of the work as evidenced by the certificate under subsection (4).

120(8)The cost as shown by the certificate under subsection (4) shall be the actual or estimated cost of making drain connections or laying water service pipes from the centre of the street to the street line whether or not the sewer or water main is laid in the centre of the street.