§ 162. Rebates and deficiencies. In all cases of assessment for\nimprovements the assessors shall include in the apportionment all the\nexpenses connected with or which were incident to the making of the\nimprovement and assessment. Whenever the amount apportioned shall\nexceed the actual cost of the improvement, including all expenses\nconnected therewith or incidental thereto, the comptroller shall certify\nthe amount of the surplus to the assessors and they shall thereupon\ndeclare a rebate and the excess shall be refunded pro rata to the\npersons who paid their assessments. If the amount assessed for any\nimprovement shall be insufficient to cover the cost of the improvement,\nincluding all expenses connected therewith and incidental thereto, the\ncomptroller shall certify the amount of the deficiency to the common\ncouncil and assessors, and the common council and assessors shall\nforthwith cause to be assessed and levied the amount of such deficiency\npro rata upon the property included within the original assessment and\nthe same shall be assessed, levied and collected in like manner as other\nassessments of a like character.\n
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