The construction of all new sidewalks ordered as hereinbefore provided, where the owner fails to do so, shall be under the supervision and to the satisfaction of the public works director. The total cost of all sidewalks constructed by the city or that may be constructed or repaired by the public works director in accordance with the orders of the council or in the maintenance of sidewalks (which total cost shall include that of the sidewalk proper as well as that of any notice, grade, blocking, handrailing, private crossings and all other necessary expenditure) shall be certified by the public works director to the clerk, who shall transmit forthwith a copy thereof to the owner of the property immediately abutting upon said sidewalk, or to his agent, lessee or tenant, either by mailing or delivering the same, which total cost of construction must be paid within one month from the date thereof and if not paid within said time, the same shall become a lien or tax against the lot or lots abutting upon such sidewalk or sidewalks and shall be collected at the same time and in the same manner as other taxes affected by such charge. (Ord. 72, 10-17-1949; amd. Ord. 224, 9-17-2002)