Whenever the city council shall have caused the sidewalk to be constructed, replaced or repaired as herein provided, the full expense thereof shall be a lien upon the lot or parcel of land in front of which the same shall be constructed, replaced or repaired and shall take precedence of all other liens and may be foreclosed in accordance with the provisions of the laws of the state of Idaho. A statement of said expenses shall be certified by the clerk of the city to the county auditor of Boundary County, and shall be collected as other municipal taxes. (1959 Code § 9-8-6; amd. 2003 Code)