431. Upon a petition, signed by the majority of the owners of immoveable property affected, such majority being both in number and by reason of feet frontage of their properties, the council shall have power to impose and levy a special real tax, payable by annual instalments, during a period of not more than twenty years, with interest on all balances remaining due at the rate of six per cent per annum, on the immoveables facing the water conduits constructed by the municipality, to pay the cost of the same. Of whatever dimensions a water conduit, thus constructed, may be, there shall not be levied on the bordering proprietors more than their proportion of the cost of a 15 cm diameter conduit.
The tax authorized under this section shall be imposed according to the frontage.
R. S. 1964, c. 193, s. 441; 1984, c. 47, s. 213.