When a new or replacement sidewalk is needed and is laid and constructed in the City in conformity with the provisions of this chapter, the City shall pay the costs of the construction materials of such sidewalk and the owner or owners of the adjoining or abutting property shall pay the costs of labor for such sidewalk in front of or along the property of such owner or owners. (Ord. 20, 12-5-1908; amd. 1979 Code)