The Council shall have the right and authority to establish the width of any sidewalk on any street, alley or public square, or any portion thereof in said City, to cause to be put down a suitable curb of brick, stone or other material for the footways and sidewalks of the streets, alleys or public squares or portion thereof, and to order the construction, relaying, and repair of sidewalks and gutters of such material and width, and in such manner as the Council may reasonably prescribe by the owners or occupiers of the lots or parts of lots facing upon said streets, alleys and public squares; and in case of failure or refusal of any such owner or occupier of the lots or parts of lots to construct, relay, or repair such sidewalks and gutters, when required, it shall be lawful for the Council to have such sidewalks and gutters constructed, relaid, or repaired and levy and collect the expense thereof, with one per centum per month interest added after a demand of thirty (30) days has been made by the Treasurer of the City from the said owner, owners, occupier, occupiers, or any of them; and in all cases of such assessment, whether for the construction, relaying or repairing of sidewalks or gutters, payment thereof shall be made to the Treasurer within thirty (30) days after the completion of the work and demand made, and if not so paid the City is hereby authorized to collect or cause to be collected the expense thereof, with one per centum per month interest added after the work has been completed and a demand of thirty (30) days, and they shall have the power to collect, or cause to be collected, the same from said owner, owners, occupier or occupiers or any of them by distress and sale, in the same manner in which taxes levied upon real estate for the benefit of the said City are herein authorized to be collected, and in addition there shall be a lien upon the real estate against which such assessment has been levied for the construction, relaying and repairing of sidewalks and gutters as herein provided, which lien may be enforced by a suit in equity before any court having jurisdiction, as other liens against real estate are enforced, and it shall be the duty of the City Clerk to cause to be certified to the clerk of the county court of Kanawha County the order laying an assessment authorized by this section. The clerk of the county of Kanawha County is hereby required to record and index such assessments in the proper trust deed book in the name of persons against whose property assessments appear therein. Provided, however, that a reasonable notice shall first be given to said owners or occupiers or their agents, that they are required to construct, relay, or repair such sidewalks or gutters. In case of nonresidents who have no known agents in said City, such notice may be given by publication for a period of not less than once a week for two consecutive weeks in any newspaper printed in said City; and in all cases where a tenant shall be required to construct, relay or repair sidewalks or gutters in front of the property of his or her occupancy, the expense of such construction or relaying or repairing may be deducted out of the accruing rent of said property, and he may recover the amount so paid from the owner, unless otherwise specially agreed upon. The laying or construction of any sidewalk by said City shall be prima facie proof that the said notice to the owner (resident or nonresident) or their agent, was given as herein required.