Section 157. Assessment of cost against owners and occupants

The town
  superintendent shall assess the cost of,
    1. Removing obstructions and moving and  resetting  poles  and  wires,
  pursuant to section three hundred and nineteen.
    2.  Such  town  superintendent  shall serve personally or by mail upon
  such owner, occupant or company, a written notice,  stating  that  at  a
  time  and  place specified therein, he will assess such cost against the
  owner, occupant or company neglecting to perform such duty. Such  notice
  shall  be  served  at  least  eight  days previous to the time specified
  therein. If directed against a company, it may be served upon it at  its
  principal  place of business, or upon an agent of the company within the
  town. At the time and place so specified,  he  shall  hear  the  parties
  interested,   and  shall  thereupon  complete  the  assessment,  stating
  therein, the name of each owner, occupant or  company,  and  the  amount
  assessed against him or it, and shall return such assessment to the town
  clerk  who  shall  present  the same to the town board of his town. Such
  town board shall certify such assessment to the board of supervisors who
  shall cause the amount stated therein to be levied against  such  owner,
  occupant  or  company  and  any uncollected tax shall be a lien upon the
  land affected.  The amount so levied shall  be  collected  in  the  same
  manner  as  other  taxes  levied by such board, and shall be paid to the
  supervisor of the town, to be applied in reimbursing the fund from which
  such cost was defrayed.