Whenever payment of the cost of such sidewalk is required to be made in part by special tax and in part out of any general fund or other revenues of the Village, and the owner of a lot, block, tract or parcel of land constructs, reconstructs or repairs the sidewalk in accordance with the ordinance for its construction, reconstruction or repair, the officer or board directed by the ordinance to superintend the construction or repair thereof shall thereupon have issued to that owner, an order on the Village Treasurer for the owner's cost of the construction, reconstruction or repair of the sidewalk, as a credit against the amount of special tax chargeable to the lot, block, tract or parcel of land of that owner.