Section 30.40
A copy of the sworn statement provided for in section 30-38, including an account of the costs incurred on each of the several descriptions or parcels of property, shall be transmitted to the village treasurer. The village treasurer shall add to all such accounts so audited and allowed ten percent (10%) of the total of each account, and shall cause all such expenditures so audited and allowed, together with the additional ten percent (10%), to be severally levied on the lands on which such expenditures were made. The amount levied for each such case shall be no less than on hundred dollars ($100.00). Such amounts shall be severally spread upon the tax roll in preparation and collection as other village taxes are made, and when collected shall be paid into the general fund of the village to reimburse the village for the costs of publication, overhead and other expense and outlay as authorized in this ordinance.