The Board of Trustees recognizes that the total assessment for sidewalk, curb and/or gutter installation may be burdensome for some property owners. The Board of Trustees will review appeals by property owners for relief and may order that tax assessments be extended over several years at interest rates set by the Board of Trustees. Nothing in this Section, however, shall be construed as relieving any property owner from the responsibility to install sidewalks on their property. (Ord. 1006 § 1, 2009)