In all cases where the sidewalks have not been constructed, repaired or reconstructed by the owners of abutting lots and it has been done by the city as provided in section 7-1-10 of this chapter, the street commissioner shall make out and return to the council, upon the completion of such sidewalk, an accurate and detailed report of the cost of construction, including the engineer's fee; provided, however, that the work done by contract need not be so returned. The city council shall thereupon cause notice to be given in a manner as nearly similar as may be in case of equalization of taxes, by the board of equalization, but may set any date it deems proper for the hearing upon such notice. The notice shall specify the amount it is proposed to be assessed against the person so notified. At the time of the hearing upon such notice or thereafter, the city council shall apportion the expenses and costs heretofore mentioned, charging each lot with its just proportion of the costs and expenses of construction, repair or reconstruction, such charge to be apportioned according to the frontage of each lot or part of lot abutting such improvement. The city council may thereupon assess and place upon the tax list for the current year the proportion of the cost and expense of constructing or reconstructing such sidewalks, as a special assessment against each lot or part of lot abutting thereon; such assessment to be collected and the collection thereof to be enforced in the same manner as near as may be provided by law or ordinance for the collection and compelling the collection of taxes for general revenue purposes, and the proceedings in reference thereto shall be as nearly as may be, the same as in the collection of taxes for general revenue purposes.
Instead of assessing the charges and expenses against the property as is contemplated in this section, the council may direct the issuance of certificates of indebtedness to the person so constructing or reconstructing or repairing such sidewalk or sidewalks, which such certificate of indebtedness shall state the amount due to such person by reason thereof stating the property in front of which such work was done, and shall be signed by the mayor, countersigned by the city clerk and the seal of the city attached. Such certificates shall draw interest at the rate of one percent (1%) per month, after its date until paid and shall, when recorded in the office of the county clerk, be a lien on and against the property stated in such certificate. Payment of such certificate may be enforced as provided by law. (1960 Compilation §§ 14-206, 14-208)