The inhabitants, estates, and the owners of those estates within the City of St. Albans shall be held to pay the arrears of taxes, sidewalk, water, and wastewater assessments, and the inhabitants, estates, and the owners of those estates without the City of St. Albans shall be held to pay the arrears of sewer assessments which have been heretofore legally levied or assessed upon them or which may be hereafter so legally levied or assessed upon them by the City of St. Albans. (Amended 2009, No. M-23 (Adj. Sess.), § 28, eff. May 20, 2010.)