It shall be the duty of the City Manager to make a full and complete report to the City Council, when the sidewalk shall have been constructed or repaired by him or her, of the expense of constructing or repairing the same and the proportion of the expense to be charged against each lot or premises to be charged as aforesaid. Upon receipt of the report, the City Council shall add 10% to the amount reported to be charged against the lot or premises and report the same to the Board of Special Assessors to be levied by them as a special tax or assessment upon the lot or premises adjacent to and abutting upon the sidewalk, which special assessment shall be subject to review after proper notice is given as in all other cases of special assessment provided for by the Charter of the city; and after the opportunity for review the tax shall be confirmed by the City Council and shall be a lien upon the lot or premises the same as other special assessments, and the Council shall order the Board of Special Assessors to spread the amount together with the penalty upon the special assessment roll as a special assessment upon the lot or premises, and the same shall be collected in the same manner as other city taxes; or the city may collect the amount together with the penalty aforesaid from the owner or agent of the premises in an action of assumpsit, together with the costs of suit.
(Prior Code, § 30.106) (Ord. 12, passed 6-6-1935; Ord. 182, § 1, passed 2-13-2012)