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Sec. 14. Assessments upon abutting landowners.

Local assessments upon abutting landowners for making and
improving the sidewalks upon the streets and improving and
paving the alleys, and for either the construction or for the use
of sewers, may be imposed not in excess of the peculiar benefits
resulting therefrom to such abutting landowners. And the same
shall be regulated as prescribed by the general law.