In addition to the power conferred upon the municipality under R.C. § 727.01 to construct sidewalks, curbs or gutters and levy an assessment therefor, the Legislative Authority may require the construction or repair of sidewalks, curbs or gutters within the municipality by the owners of lots or lands abutting thereon, and upon the failure of such owners to construct or repair such sidewalks, curbs or gutters within the time prescribed in the resolution adopted under § 94.26, may cause such sidewalks, curbs or gutters to be constructed or repaired and assess the total cost thereof against the lots or land abutting thereon, notwithstanding the provisions of R.C. §§ 727.03 and 727.05.
(R.C. § 729.01)