7-2-3: ORDINANCE FOR CONSTRUCTION:
   A.   Terms Of Ordinance: Such ordinance shall define the location of a proposed sidewalk with reasonable certainty, shall prescribe its width, the materials of which it is to be constructed and the manner of its construction, and shall provide that the materials and construction shall be made under the supervision of and subject to the approval of the Public Works Director and Streets, Alleys and Sidewalks Committee. (1944 Code § 465; 1997 Code)
   B.   Owner Requirements Specified; Time Limit: The ordinance shall require all owners of lots, blocks, tracts or parcels of land touching the line of a proposed sidewalk to construct a sidewalk in front of or touching upon their respective lots, blocks, tracts, or parcels of land in accordance with the specifications of the ordinance, within thirty (30) days after the mailing of notice of the passage of the ordinance, addressed to the party who last paid the general taxes on the respective lots, blocks, tracts, or parcels.
   C.   Failure Of Owner To Construct: In default thereof, the City may furnish the materials and construct the sidewalk in accordance with the ordinance, or may enter into a contract for the furnishing of materials and construction of the sidewalk as hereinafter provided in this Chapter. The cost of such part thereof as may be fixed in the ordinance may be collected as hereinafter provided in this Chapter.
   D.   Issuance Of Vouchers: The City may issue vouchers bearing not to exceed six percent (6%) interest annually in payment of these sidewalks, payable solely out of the special tax provided for in this Chapter when the tax is collected. (1944 Code § 465)