The city may require the abutting property owner to repair, replace or reconstruct sidewalks; but in the event that such work is not completed within thirty (30) days of the date of deposit in the mail of notice to the property owner as shown in the records of the county auditor, by certified mail, then the council may cause such work to be done and assess the expense thereof on the property in front of which such work is done, and the same shall be certified and collected as other taxes. If the cost exceeds two hundred fifty dollars ($250.00), the same may be certified for payment in three (3) equal annual installments with interest from the date of certification on each installment until paid, at the maximum interest rate allowed by law, and shall be collected as other taxes with the September semiannual payment thereof. (2008 Code § 27-44)