Section 162. Rebates and deficiencies

In  all  cases  of  assessment for
  improvements the assessors shall include in the  apportionment  all  the
  expenses  connected  with  or  which  were incident to the making of the
  improvement and assessment.    Whenever  the  amount  apportioned  shall
  exceed  the  actual  cost  of  the  improvement,  including all expenses
  connected therewith or incidental thereto, the comptroller shall certify
  the amount of the surplus to the  assessors  and  they  shall  thereupon
  declare  a  rebate  and  the  excess  shall  be refunded pro rata to the
  persons who paid their assessments.   If the  amount  assessed  for  any
  improvement  shall be insufficient to cover the cost of the improvement,
  including all expenses connected therewith and incidental  thereto,  the
  comptroller  shall  certify  the  amount of the deficiency to the common
  council and assessors,  and  the  common  council  and  assessors  shall
  forthwith  cause to be assessed and levied the amount of such deficiency
  pro rata upon the property included within the original  assessment  and
  the same shall be assessed, levied and collected in like manner as other
  assessments of a like character.