D.C. Code § 9-401.08
The Mayor of the District of Columbia is hereby authorized whenever the roadway of a street is about to be paved or macadamized to make service connections in such street for all abutting lots and premises with the water mains and sewer provided for the service of said lots and premises. The entire cost of the said connections shall be paid from the current appropriations respectively for the extension of the sewer and water-supply systems and shall be assessed against the abutting property and collected in like manner as assessments which are levied under the compulsory permit system; the sums so collected shall be credited to the respective appropriations for the extension of the sewer and water-supply systems for the fiscal year during which said collections are made.
D.C. Code § 9-401.08
Taxation and fiscal affairs, special assessments for public improvements, see § 47-1201 et seq. Water mains and service sewers, see §§ 34-2401.01 and 34-2405.01. .