A. If a lot belonging to the United States, this state, a county, city, school district or any other political subdivision or institution of this state or a county fronts on the proposed improvement, or is included in the district declared by the board in its resolution of intention, to be assessed to pay the costs and expenses of the improvement, the board shall, in the resolution of intention, declare whether or not the lot is omitted from the assessment to be made.

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B. If the lot is omitted from the assessment, the total expenses of all work done shall be assessed against the remaining lots fronting on the improvement or lying in the assessment district, without regard to the omitted lot.

C. If the board declares the lot to be included in the assessment or if no declaration is made with respect to the lot, the sanitary district is liable for and shall pay the amount assessed against the lot. The amount of the assessment levied against the lot may be included in any bonds issued for the improvement, and, if so included, the assessments bear the same interest and are payable by the sanitary district in installments as assessments against the property of private persons.

D. The sanitary district may contract with this state or the governing body of the governmental entity to which the lot belongs for payment to the district of the assessment and interest as they become due and payable, and the state or such body shall perform the contract.