Sec. 180. - Limitation on assessments.

The council shall limit all assessments to the special benefits conferred upon the
               property assessed, and in no case shall there be levied on any lot or parcel of land
               assessments for any or all purposes, within a period of five years, in excess of thirty-three
               and one-third per cent of the actual value thereof after the improvement is made.
               Assessments levied for the construction of main sewers shall not exceed the sum that,
               in the opinion of the council, would be required to construct an ordinary street sewer
               or drain of sufficient capacity to drain or sewer the lots or lands to be assessed
               for such improvement, nor shall any lots or lands be assessed that do not need local
               drainage, or which are provided therewith.