§ 100. Apportionment of city's expense of improvements. The common
council may, by ordinance approved by the board of estimate and
apportionment, fix and determine the amount and proportion of the
expense which shall be borne by the city at large for opening, altering,
grading, curbing or paving a street, or for constructing therein a
public sewer which is not less than two feet in diameter. The amount
and proportion of the expense of such improvements which shall be borne
by the city at large shall be included in the budget and raised by tax
the same as other general city charges or may be financed pursuant to
the local finance law. An amount sufficient to pay, when due, any
obligations issued to pay the portion of the expense of such
improvements borne by the city at large, together with the accrued
interest thereon, shall be included in the tax budget and raised by tax
the same as other general city charges, and such obligations as they
mature, together with the interest thereon, shall be paid out of the
moneys so raised by tax. The proportion of the expense which is not
borne by the city shall be assessed and charged upon the property
affected by such improvement in the form and manner provided by law.