If any person fails to cause such connections to be made for more
than 10 days after notice in writing, the Village of Rothschild shall
cause such connections to be made, and the expense thereof shall be
assessed as a special tax against the property. The owner may, within
three days after the completion of the work, file a written option
with the Village Clerk stating that he cannot pay such amount in one
sum and asking that it be levied in not to exceed five equal annual
installments, and the amount shall be so collected with interest at
the rate of 6% per annum from the completion of the work, the unpaid
balance to be a special tax lien.