§ 3251

(2) 'Property' means real estate.(3) 'Sewage system' means 'sewage system' as defined in subdivision 3501(6) of this title.(4) 'Special assessment' means a tax assessed against one or more properties receiving the benefit of a particular public improvement, as distinguished from a tax on the entire grand list of a municipality. (5) 'Water system' means 'water system' as defined in subdivision 3341(b)(2) of this title without reference to any determination by the water commission. (Added 1969, No. 170 (Adj. Sess.), § 10, eff. March 2, 1970.)