§ 96.31 COST OF IMPROVEMENT BORNE BY ABUTTING OWNERS; PAYMENT; PENALTY; LIEN.
   The repair of sidewalks, curb and gutters of the city, shall be done at the costs of the owners of real estate abutting on such improvements, and shall be apportioned among and assessed against the lots or parcels of real estate abutting on such improvements according to the number of front or abutting feet. The assessment shall be due to the City Clerk upon completion of the work and acceptance thereof by the property owners as herein provided. Any assessment which is not paid within 30 days after same becomes due shall have added thereto a penalty of 6%. The assessment shall bear interest at the rate of 6% per annum from time of assessment until paid, if not paid in 30 days as above provided. After the 30-day period as provided for above, the assessment and penalties shall become a lien on such lots or parcels of real estate.
(Ord. 459, passed 1-8-91)