The construction of all new sidewalks ordered, as hereinbefore provided, where the owner fails to do so, shall be under the supervision and to the satisfaction of the city council. The total cost of all sidewalks constructed by the city, or that may be constructed or repaired by the city, in accordance with the orders of the city council, or in the maintenance of sidewalks, shall be certified to by the council to the city finance officer who shall transmit forthwith a copy thereof to the owner of the property immediately abutting upon said sidewalk, or to his agent, lessee or tenant, either by mailing or delivering the same, which total cost of construction must be paid within one month from the date thereof, and if not paid within said time, the same shall become a lien or tax against the lot or lots abutting upon such sidewalk or sidewalks, and shall bear interest at the rate of one percent (1%) per month until paid, and shall be collected at the same time and in the same manner as other taxes affected by such charge. (Ord. 389, 8-16-2004)