127(1)Except as otherwise provided in this part or in any general by-law, the entire cost of a work undertaken as a local improvement shall be specially assessed upon the abutting parcels according to the extent of their respective metre frontages, by an equal special rate per metre frontage sufficient to defray such cost.

127(2)The council may by a general by-law prescribe the owners’ portion of the cost of a class of work.

127(3)If, for the purpose of affording an outlet for a domestic sewer, a sewer main is constructed along a street or through land in which it would not in the opinion of the council have been constructed except as a means of affording an outlet as aforesaid, the lots or parcels of land abutting on such street and such land may be exempted from the payment of any special frontage assessment in respect of the domestic sewer system and sewer main either for the whole or a part of the term of the special frontage assessment imposed in respect of the said domestic sewer system served by the outlet, or from the payment of the whole or a part of the proportionate cost thereof as appears to the council to be just under the circumstances.

127(4)If any lot or parcel of land that has not been assessed by way of special frontage assessment for any part of the cost of a domestic sewer system or sewer main is connected therewith, the council may by resolution order that such lot or parcel of land shall be assessed by a special frontage assessment at the same rate per metre frontage as was assessed against the lands actually abutting on the street or place on which a domestic sewer system was constructed and the clerk shall add to the local improvement assessment roll for the work, the name of the owner of each parcel of land when connected with the sewer main and the provisions of section 135 apply mutatis mutandis.

127(5)All sums collected under an assessment made under authority of subsection (4) shall be placed to the credit of the account relating to sewers.

127(6)If, for the purpose of affording a water supply to lands or parcels of land a water main is constructed along a street or through land in which it would not in the opinion of the council have been constructed except as a means of affording a water supply to such other lands or parcels of land, the parcels of land abutting on such street and such land may be exempted from the payment of any special frontage assessment imposed in respect of such work either from the whole or a part of the term of the special frontage assessment imposed in respect of the work, or from the payment of the whole or a part of the proportionate cost thereof, as appears to the council to be just under the circumstances.

127(7)If a lot or parcel of land that has not been assessed by way of special frontage assessment for any part of the cost of a water main is connected therewith the council may by resolution order that such land or parcel of land shall be assessed by a special frontage assessment at the same rate per metre frontage as was assessed against other lands actually abutting on the street or place on which the water main was constructed, and the clerk shall add to the local improvement assessment roll for the work, the name of the owner of each parcel of land when connected with the water main and the provisions of section 135 apply mutatis mutandis.

127(8)All sums collected under an assessment made under authority of subsection (7) shall be placed to the credit of the account relating to water supply.