Whenever any sidewalk replacements or repairs are made by the city, as provided by this chapter, the expense thereof shall be by them assessed against the property fronting and abutting on such sidewalk where such repairs or replacements were made, together with a penalty thereon in the amount of ten percent (10%) of the assessment, but not less than twenty five dollars ($25.00), to cover incidental costs, inherent in such a proceeding, and the same shall be certified to the county tax collector for collection, with the assessment and penalty to be a special tax on the property. (1994 Code; Ord. 157 § 4, 1955)