Mich. Comp. Laws § 101.7: Main or trunk sewers; payment of cost and expenses; assessment; taxation.

Sec. 7.

The cost and expenses of establishing and making any main or trunk sewers constructed without reference to sewer districts shall be paid from the general sewer fund, excepting that portion as the council shall deem to be of benefit to adjacent private property, which property shall be described and the benefits thereto determined, assessed, and taxed in the same manner as hereinafter provided.