After the completion or repair of said sidewalk, the District Engineer or such other person designated for that purpose shall file in the office of the District Secretary, an assessment roll showing the amount to be assessed against each lot or parcel of ground which amount shall include the contract price or the costs of the work-by-day labor, engineering and other costs entering into such construction or repair, the description of the property abutting upon said sidewalk which is to be assessed in the name of the owner or owners thereof as shown by the records in the office of the County Director of Equalization.
(Prior Code, § 5-5) (Ord. 2003-02, passed 12-15-2003)