If, within thirty (30) days after serving of such notice or after the first publication if the address of the owner is not known or if s/he cannot be found, the owner fails and neglects to construct such sidewalk in front of his/her property as ordered, such sidewalk may be constructed by the city, under the direction of the city engineer, who shall keep an account of the construction of such sidewalk and the cost thereof in front of each lot or part of lot, and after the same has been completed s/he shall present to the city council a detailed statement of the cost thereof and the amount assessed against the property owned by each person in front of whose property such sidewalk shall have been constructed by the city, after such account shall have been approved by the city council, if not paid by the owner within ten (10) days thereafter, the same shall be and constitute a lien against such property in favor of the city, and shall be recoverable, together with all costs as provided by law, for the foreclosure of liens. (Ord. 1, 5-24-1971)