§ 237. Preparation of assessment-roll for certain improvements. It\nshall thereupon be the duty of the assessors, or the town board, if the\ntown board shall so elect, to prepare an assessment-roll which shall\ncontain a description of each lot or parcel of land so that the same may\nbe ascertained and identified; the names of the reputed owners thereof;\nthe amount of benefit of said improvement which each such lot or parcel\nof land shall have received, and the amount assessed against each lot or\nparcel. In case of assessments for general or trunk sewers, drains and\ntrunk water mains, all property within the sewer, drainage or water\ndistricts shall be included in the assessment. In other cases the town\nboard shall define the territory to be included by the assessors in the\nassessment-roll. The town board may at its election prepare any\nassessment-roll in the first instance without at any time submitting the\nsame to the assessors.\n
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