Any person, property owner, firm or corporation who fails to comply with requirements set forth herein above shall be given certified mail notice from the Street Superintendent or the Village Clerk. If the property owner, after receipt of such notice, fails to make the necessary construction, maintenance and repairs within thirty days, the Municipality shall have the right to contract such construction, maintenance and repairs and to assess the cost thereof to the property owner. The costs of the construction, maintenance and repair, if not paid by the property owner, shall be certified by the Clerk of the Village to the County Auditor for placement on the real estate tax duplicate for such property. The assessed cost of sidewalk shall be payable in and for a period of three years on the real estate taxes and the costs thereof shall bear interest at the rate of fifteen percent (15%) or maximum allowable rate per annum which shall likewise be placed on the tax duplicate over such period. (Ord. 12-92. Passed 5-21-92.)