(a) The amount of an assessment made by the governing body of a municipality with fewer than 5,000 inhabitants may equal the entire cost of a sidewalk, curb, gutter, or improvement other than a street intersection.
(b) The governing body of a municipality making an assessment under this section shall follow applicable procedures in Section 311.095.

(c) The amount of an assessment may not exceed the special benefit the property receives in enhanced value to the property.
(d) An assessment under this section may be made only after the owner of the abutting property has:
(1) been given notice of the assessment; and
(2) the opportunity to contest the assessment before the governing body of the municipality.
(e) The governing body of the municipality may by ordinance adopt rules for the notice and opportunity to contest an assessment under this section.