Said City Council in laying out or altering streets and highways shall have power, on giving 12 days' notice of the time and place of hearing to the parties interested, to assess the owners of lands adjoining such street or highway so much of the expense of opening, making, or altering such highway, including land damages as the City Council shall adjudge such lands will be benefited thereby.
24 Appendix V.S.A. § 3-239