The Public Works Supervisor shall, at the next meeting of the Council, or so soon thereafter as is practicable, after the construction, rebuilding, repairing, or clearing of any sidewalk by him or her, or by or under his or her direction, deliver to the Common Council, a verified account of the expense incurred in building, rebuilding, repairing, or clearing each sidewalk to or upon which such lot or premises is adjacent or abutting; such account shall include a statement of the labor or services for which such expense was incurred, together with a description of the lot or premises upon or in respect to which the expense was incurred and the name of the person or owner, if known, chargeable therewith. Whereupon, the Village Council shall audit said bill. The Village Clerk shall cause such amounts as shall have been authorized and ordered paid, as above stated, together with an additional 10%, to be severally assessed against the several lots with respect to which such expenditures were made and added to the next tax roll, and same shall severally become liens on said lands and shall be collected in the same manner as other taxes are collected and included as a part of the highway tax or fund of the village.
(Ord. 5A-2001, passed 10-15-2001)