A. Construction And Assessment Of Costs: In addition to any other manner authorized by law, the City, by ordinance, may provide for the construction of sidewalks therein, along or upon any street or streets or part of streets therein. The City Council, by ordinance, may provide for the payment of the whole or any part of the cost thereof by special taxation of the lots, blocks, tracts, or parcels of land touching upon the line where such a sidewalk is ordered.
B. Special Taxation: This special taxation may be either by levying the whole or any part of the cost thereof upon each of the lots, blocks, tracts, or parcels of land touching upon the line of the sidewalk, pro rata, according to their respective values. The values of the lots, blocks, tracts or parcels of land shall be determined by the last preceding assessment thereof for the purpose of State and County taxation. Or the whole or any part of the cost thereof may be levied upon such lots, blocks, tracts, or parcels of land in proportion to their frontage upon such sidewalk or sidewalks, or in proportion to their superficial area, as may be provided by ordinance ordering the laying down of the sidewalk.
C. Partial Payment By Taxation: In case the ordinance only requires a part of the cost of the sidewalk to be paid by a special tax as provided in this Section, the residue of the cost shall be paid out of any fund of the City raised by general taxation upon the property in the City and not otherwise appropriated. One and the same ordinance can provide for the construction of sidewalks under this Chapter on two (2) or more streets, or parts of streets, or on one or both sides of any street or streets, whenever the sidewalks are so connected, or otherwise related, as to constitute a single system of improvement. (1944 Code § 464)