(1) Whenever any expenses incurred by the municipality are to be paid by the owners of any land as provided in section 187 the municipality may, if there be more than one owner, apportion the said expenses among such of the owners as are known in such manner as the municipality may deem fit.
     (2) Whenever any such expenses are to be paid by the occupiers of any land as provided in section 187 the municipality may, if there be more than one occupier, apportion the said expenses among such of the occupiers, as are known in such manner as the municipality may deem fit.