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Sharing of costs. <br />The city shall share in the costs of the improvements with the owners of abutting properties, who in <br />turn shall, except as provided above, be assessed on a per foot share of total project costs as follows: <br />1. Street and alley improvements: <br />a. Front street: 50 percent (25 percent each side). <br />b. Side street: 25 percent (12.5 percent each side). <br />c. Rear street: 12.5 percent (6.3 percent each side). <br />d. Alley: 50 percent (25 percent each side). <br />2. Sidewalks: 50 percent. <br />3. Curbs and gutters: 50 percent. <br />4. Water lines: 66.7 percent (33.3 percent each side). <br />5. Wastewater lines: 66.7 percent (33.3 percent each side). <br />6. Fences and walls: 50 percent. <br />Assessments. <br />1. No assessment shall be made against any property or its owners in excess of the value of the special <br />benefits accruing to such property and its owners in enhanced value as determined by the city <br />council. <br />2. Assessments shall be due and payable upon final inspection and acceptance of the improvements by <br />the city. Assessments may be paid in whole or in not more than 24 monthly payments. <br />