The benefits assessed for any particular layout or alteration, except in a city or borough, shall in no case exceed the damages assessed therefor, together with one-half the estimated costs of such layout or alteration; and all assessments of benefits may be collected in the same manner as town taxes.
Conn. Gen. Stat. § 13a-68
(1949 Rev., S. 2159; 1958 Rev., S. 13-45; 1963, P.A. 226, S. 68.)