Section 201. Sewer and water connections

Whenever the town board shall have
  established  one  or  more  sewer  or water districts, or both, the town
  board shall adopt a resolution or ordinance  prescribing  how  sewer  or
  water  connections  shall  be  made  therein. After the board shall have
  adopted such resolution or ordinance prescribing  how  sewer  and  water
  connections  shall  be  made,  the  board may adopt orders, from time to
  time, directing the owners of the respective lots and parcels of land in
  front of which it is desired that a sewer or water connection  be  made,
  to  make  the  same  to  conform  to  such  resolution  or ordinance and
  specifying the time within which the  same  must  be  done.  Before  any
  highway  in which sewer or water mains have been laid, shall be paved or
  otherwise improved, the town board may, in its  discretion,  direct  the
  owners  of  adjoining  lots  or parcels of land to make connections with
  such sewers or water mains, at the curb line or at the  sewer  or  water
  main  if  extensions  to the curb line have not been provided, under the
  supervision of the town  board,  and  in  the  manner  required  by  the
  resolution  or  ordinance,  at  such  a  distance apart as the board may
  prescribe. The town clerk shall publish a notice thereof in the official
  paper at least twice, the first publication of which shall be  at  least
  fifteen  days  before the time specified for the completion of the work.
  If, within the time prescribed in the order and notice, the  connections
  required  to  be  made  shall  not have been so made, then the board may
  cause the same to be done and audit and pay the  expense  of  doing  the
  same and assess the expense thereof against the property benefited.