The said board of commissioners shall have full power and authority to assess the
cost of laying, constructing, and maintaining any sewers, sewerage systems, drains,
water mains, and water systems upon the real estate abutting on the streets or roads
through or along which said sewers, sewerage systems, drains, water mains, and water
systems may be placed and constructed, and/or upon any real estate through or upon
which the same may be constructed or placed and/or the property to be benefited thereby.
Said board shall have full power and authority to base said assessments on a front-footage
basis of abutment on streets or roads through which said improvements are laid or
constructed; or may base said assessments upon the amounts of benefit to be derived
from said improvements; or may base said assessments upon the number of connections
with said improvements, or upon any other equitable division of the costs of such
improvements.
(1929 Ga. Laws (Act No. 185), page 621, § 2)
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