URBAN COUNCILS ACT Chapter 29:15 (a) the degree of benefit to be derived by the owner of the land concerned by the execution of the sidewalk works; or (b) the amount or value of any sidewalk works executed by the owner or occupier or a previous owner or occupier of the land concerned. 161 Notice of proposed sidewalk works (1) Where a council resolves to execute any sidewalk works in respect of which it intends to charge part of its expenses in terms of section one hundred and fifty-nine, it shall, unless all the owners who are liable in terms of that section to bear a portion of the expenses have agreed to such works and the apportionment of expenses, publish in two issues of a newspaper notice of its intention to execute such sidewalk works. (2) A copy of a notice in terms of subsection (1), together with the provisional apportionment of the estimated expenses in terms of section one hundred and sixty, shall be served where possible on every owner of land who is liable in terms of section one hundred and fifty-nine to be charged with such expenses. (3) The notice in terms of subsection (1) shall state that the specifications, estimate of probable expenses and provisional apportionment of probable expenses shall be open at the office of the council for inspection during office hours for a period of twenty-one days from the date of first publication of that notice. 162 Objections to proposed sidewalk works (1) An owner referred to in subsection (2) of section one hundred and sixty-one may, not later than twenty-one days after the first publication of the notice in terms of subsection (1) of that section, by notice in writing served on the council, object to the proposals of the council on any one or more of the following grounds— (a) that work is included in the proposed works which is not necessary for or in connection with the making up of the sidewalk; (b) that the proposed works are not works in relation to a sidewalk; (c) that there has been some defect or error in or in respect of the notice, plans, specifications or estimates relating to the proposed works; (d) that the proposed works are insufficient or excessive in the circumstances; (e) that the estimated expenses are excessive; (f) that the owner of any land should be excluded from or included in the provisional apportionment in terms of section one hundred and sixty; (g) that the provisional apportionment in terms of section one hundred and sixty is incorrect in respect of— (i) the basis used for the apportionment or some other specified matter; or (ii) where the provisional apportionment takes into consideration factors other than area or frontage, the degree or benefit likely to be derived by the owner of any land or the amount or value of any work already done by the owner or occupier or a previous owner or occupier of the land. (2) Where an objection in terms of subsection (1) has been lodged with the council and the council is unable to resolve the objection, the council shall notify the Minister who shall appoint a board in terms of section three hundred and twelve for the determination of all objections lodged in terms of subsection (1) which have not been resolved by the council. (3) Where a board has been appointed as provided in subsection (2), the council shall, after the period for objections in terms of subsection (1) has expired, apply to the chairman of the board to appoint a time and place for hearing and determining all objections lodged in terms of subsection (1) which have not been resolved by the council and shall serve notice of the time and place so appointed on all owners of land affected by the provisional apportionment of expenses in terms of section one hundred and sixty. 163 Final apportionment of expenses of sidewalk works (1) When any sidewalk works have been executed and the expenses thereof ascertained, the council shall make a final apportionment of those expenses by dividing the expenses in the same proportions in which the estimated expenses were divided in the original provisional 57