§ 157. Assessment of cost against owners and occupants. The town
superintendent shall assess the cost of,

1. Removing obstructions and moving and resetting poles and wires,
pursuant to section three hundred and nineteen.

2. Such town superintendent shall serve personally or by mail upon
such owner, occupant or company, a written notice, stating that at a
time and place specified therein, he will assess such cost against the
owner, occupant or company neglecting to perform such duty. Such notice
shall be served at least eight days previous to the time specified
therein. If directed against a company, it may be served upon it at its
principal place of business, or upon an agent of the company within the
town. At the time and place so specified, he shall hear the parties
interested, and shall thereupon complete the assessment, stating
therein, the name of each owner, occupant or company, and the amount
assessed against him or it, and shall return such assessment to the town
clerk who shall present the same to the town board of his town. Such
town board shall certify such assessment to the board of supervisors who
shall cause the amount stated therein to be levied against such owner,
occupant or company and any uncollected tax shall be a lien upon the
land affected. The amount so levied shall be collected in the same
manner as other taxes levied by such board, and shall be paid to the
supervisor of the town, to be applied in reimbursing the fund from which
such cost was defrayed.