(a) The county government may determine to issue obligations of the County in such an amount as they may estimate to be sufficient to pay the entire cost of the improvement, but not in excess of the maximum amount proposed to be expended for the improvement, as stated in the notice of hearing, published pursuant to § 4604 of this title. In preparing the annual estimate of revenues and expenditures for the County on behalf of the district or extension thereof, the county government shall include, in addition to all costs of operation and maintenance for the next succeeding fiscal year, sums sufficient to pay the annual installments of principal and interest on obligations issued on behalf of the district or extension thereof. The county government shall thereupon annually levy a tax, unlimited as to rate or amount, upon the assessable property within the County in the amount of the estimate of expenditures. In making such levy the county government shall take into account the estimates of revenues, as set forth in the estimate so prepared, at a time to be fixed by it, and the amount of any assessments levied on behalf of the County, as hereafter provided and due and payable in the fiscal year for which the estimates are prepared.

(b) The county government shall, after a public hearing, establish an annual assessment roll for the county sewer district or extension thereof which shall be known as the “Sewer District Assessment Roll.” The annual assessments may be apportioned, by the county government, against the several lots and parcels of land in the district or extension thereof by 1 or more of the following methods:

(1) An assessment on the lots and parcels of land in the district or extension thereof in proportion as nearly as may be to the benefit which each parcel would derive from the improvement;

(2) If zones of assessment have been established and an allocation of the total estimated cost of the facilities has been made to the zones, the amount of the cost of the facilities so allocated to any such zone of assessment may be apportioned by an ad valorem assessment levied on all the lots and parcels of land within such zone;

(3) If zones of assessment have been established, as provided above, by assessment on the lots and parcels of land within such zone in proportion as nearly as may be to the benefit which each parcel will derive from the improvement.

(c) Notice of the public hearing shall state that the assessment roll has been completed and filed, and the time and place fixed for the public hearing. Notice of such public hearing shall be published in a newspaper, published within Kent County, and having a general circulation therein at least once, not less than 7 days immediately preceding the date of the public hearing. At the time and place specified, the county government shall meet and hear and consider any objections to the assessment roll, and may change or amend the same as it deems necessary or just, may affirm and adopt the same as originally proposed or as amended or changed, or the county government may prepare a new roll. No amended, changed, or new roll shall be adopted, unless the county government shall hold another hearing thereon, in the manner and upon the notice prescribed for the original hearing. The annual assessment shall be levied and collected at the same time as taxes levied for general county purposes. The County Treasurer shall keep a separate account of such moneys, and they shall be used only for the purpose of the district or extension thereof for which collected. The properties against which such assessments are levied, shall be liable for the payment of the assessments in the same manner as they are liable for other county taxes.

9 Del. C. 1953, § ?4617; 56 Del. Laws, c. 103, § ?13; 57 Del. Laws, c. 108, § ?2;