| The owners, at a meeting held under section 3101, may authorize a |
| contract to be made for making and keeping the way or bridge in repair by |
the year or for a less lesser time; and may raise money for that purpose |
and choose assessors to assess it on the owners in proportion to their |
interests, who each owner's interest.__An owner's interest is based on |
| the assessed valuation for property tax on the owner's parcel that is |
| benefited by the private way or bridge.__The assessors shall deliver |
| their assessment with a warrant for its collection to the commissioner. |
| The warrant must be in substance such as is prescribed for collection of |
| town taxes. The commissioner shall collect the same as town taxes are |
| collected, and be liable for neglect of duty as town collectors are for |
| similar neglects. |