Any town, city or borough which contracts for spraying of areas within its jurisdiction, other than roadside spraying, under the provisions of sections 22-91a to 22-91f, inclusive, may, by vote of its legislative body, assess the owners of the land so sprayed on an acreage basis, for not more than one-half of the cost thereof to the municipality. The tax collectors of such municipalities shall notify such landowners of the amount of their assessments, and shall have the same powers in the collection of the same as they have in the collection of property taxes.