In addition to any other manner authorized to it by law, this Village may, by ordinance, provide for the construction, reconstruction, replacement and repair of sidewalks located within its corporate boundaries, along or upon any streets or parts of streets therein, and may, by such ordinance, provide for the payment of the whole or any part of the costs thereof by special taxation of the lots, blocks, tracts, or parcels of land either touching upon the line where such a sidewalk is constructed, reconstructed or repaired, or located adjacent to the public right of way across which said sidewalk is constructed, reconstructed or repaired. This special taxation may be either by levying the whole or any part of the cost thereof upon each of the lots, blocks, tracts or parcels of land either touching upon the line of the sidewalk or adjacent to the public right of way across which said sidewalk is constructed or reconstructed, prorata, according to their respective values. The values of the lots, blocks, tracts or parcels of land shall be determined by the last preceding assessment thereof for the purpose of State and County taxation, or the whole or any part of the cost thereof may be levied upon such lots, blocks, tracts or parcels of land in proportion to their frontage upon such sidewalk, or public right of way wherein such sidewalk is located, or in proportion to their superficial area, as may be provided by the ordinance ordering the construction, reconstruction or repair of the sidewalk. In the event that the ordinance requires only a portion of the cost of the sidewalk construction, reconstruction or repair to be paid by special taxation as provided herein, the residue of the cost shall be paid out of any fund of the Village raised by general taxation upon the property in the Village, or from other revenues obtained by the Village and not otherwise appropriated. The Village, by the same ordinance, may provide for the construction, reconstruction or repair of sidewalks, or sections of sidewalks located on two (2) or more streets, or parts of streets, or on one or both sides of any street or streets, within the corporate boundaries, and said sidewalk areas or portions of sidewalks need not be connected to each other or otherwise related, as long as such areas are located within the corporate boundaries of the Village, and the specifications for such construction, reconstruction or repair improvement are uniform in width, construction materials and manner of construction.