Said trustees in making, altering, or repairing sidewalks, culverts, sewers, and drains, shall have power, subject to the bylaws of said Village, on giving 12 days' notice to the parties interested, of the time and the place of hearing, to assess the owner or owners of land or lands benefited thereby, so much of the expense of making, altering, or repairing the same as said trustees shall judge such lands to be benefited thereby.