Chapter 29:15 URBAN COUNCILS ACT apportionment in terms of subsection (1) of section one hundred and sixty or the provisional apportionment as determined by a board in terms of section one hundred and sixty-two, as the case may be, and such final apportionment shall, subject to section one hundred and sixty-four, be conclusive for all purposes. (2) Notice of the final apportionment of expenses in terms of subsection (1) shall be served on the owners liable to pay such expenses. 164 Objection to final apportionment of expenses of sidewalk works (1) Within thirty days after notice has been served in terms of subsection (2) of section one hundred and sixty-three, any owner charged with expenses under that apportionment may, by notice in writing to the council, object to the final apportionment on any of the following grounds— (a) that the actual expenses have, without sufficient reason, exceeded the estimated expenses by more than fifteen per centum of the estimated expenses; (b) that the final apportionment has not been made in accordance with section one hundred and sixty-three; (c) that there has been an unreasonable departure from the specifications of the works. (2) Subsections (2) and (3) of section one hundred and sixty-two shall apply, mutatis mutandis, in relation to any objection lodged in terms of subsection (1). (3) If the board appointed as provided in subsection (2) is satisfied that any objection in terms of subsection (1) has been substantiated it may amend the final apportionment as it thinks just. 165 Recovery of costs of sidewalk works (1) The expenses apportioned in terms of section one hundred and sixty-three and one hundred and sixty-four shall be recoverable from the owners of the land concerned or their successors in title. (2) The payment of any expenses referred to in subsection (1) may be made in one sum or in instalments over a period of twenty-five years or such lesser period as may be agreed between the council and the owner: Provided that where the total amount of the expenses payable by any one owner is such that the repayment period calculated in terms of this subsection would result in an amount of less than two hundred and fifty dollars per annum being paid in respect of expenses and interest calculated in terms of subsection (3), the council may determine that the period for repayment of such expenses and interest shall be such that a maximum amount of two hundred and fifty dollars shall be paid each year. (3) Interest shall be payable on any expenses outstanding at such rate as may be fixed by the council, being a rate which is not more than one per centum per annum above the rate of interest charged at the date of the final apportionment by the State in respect of loans made to local authorities. (4) Where the payment of expenses is over a period— (a) the first instalment shall be payable immediately after the final apportionment has been made; (b) if at any time during that period the owner wishes to make a payment in full settlement of the expenses, he may pay the full amount of the outstanding expenses for which he is liable, together with any interest charges which are due as at the date of such payment. 166 Hypothecation of land for costs of sidewalk works (1) Where any final apportionment has been determined in terms of sections one hundred and sixty-three and one hundred and sixty-four and has not been paid, the council may send a notice in writing to the Registrar of Deeds specifying— (a) each piece of land the owner of which is liable to pay any expenses; and (b) the amount payable by the owner of the land. (2) On receipt of a notice in terms of subsection (1) the Registrar of Deeds shall make an entry thereof in the appropriate registers in respect of the land concerned and such entry shall 58