(A) The City Council may, by resolution, order the construction of a sidewalk on any lot or piece of ground within the city. Notice of the City Council's intention to construct the sidewalk shall be given by the City Clerk/Treasurer by publication of notice one time in a legal newspaper of general circulation in the city.
(B) A copy of the notice shall be personally served upon the occupant in possession of the property, or, when personal service is not possible, the notice shall be posted upon the premise ten days prior to the commencement of construction. The notice required in this section shall be prepared by the City Attorney in accordance with the provisions of this section. The service shall include a form of return evidencing personal service or posting as herein required.
(C) The notice shall notify the owner of the premise of the passage of the resolution ordering him or her to construct or cause to be constructed a sidewalk within 30 days after the date of publication and further that if he or she fails to construct the sidewalk or cause the same to be done within the time allowed, the city will cause the sidewalk to be constructed and the cost thereof shall be levied and assessed as a special tax against the premise; provided, the notice shall contain the official estimate of the cost of the construction and no special assessment in excess of this estimate shall be assessed against the property.
(Neb. RS 17-522 and 17-523) (1973 Code, § 8-207)