§ 162. Rebates and deficiencies. In all cases of assessment for
improvements the assessors shall include in the apportionment all the
expenses connected with or which were incident to the making of the
improvement and assessment. Whenever the amount apportioned shall
exceed the actual cost of the improvement, including all expenses
connected therewith or incidental thereto, the comptroller shall certify
the amount of the surplus to the assessors and they shall thereupon
declare a rebate and the excess shall be refunded pro rata to the
persons who paid their assessments. If the amount assessed for any
improvement shall be insufficient to cover the cost of the improvement,
including all expenses connected therewith and incidental thereto, the
comptroller shall certify the amount of the deficiency to the common
council and assessors, and the common council and assessors shall
forthwith cause to be assessed and levied the amount of such deficiency
pro rata upon the property included within the original assessment and
the same shall be assessed, levied and collected in like manner as other
assessments of a like character.