Whenever the Board of Trustees shall deem it necessary to construct or repair any sidewalk, it shall require the Finance Officer to give notice in writing to all owners, resident and non-resident, and to the occupants of any lot or lots or parcels of land adjoining such sidewalk to construct or repair the same at his or her their own proper expense and charge within 30 days from the service of said notice. When repairs only are necessary and the owner or owners of the lot or parcels of land adjoining said sidewalk to be repaired are non-residents, and the said lots or parcels of land are unoccupied, the Town Board may make such needed repair and any reasonable necessary expense for making the same shall be assessed on the lot, lots or parcels of land adjoining and assessed and collected as provided in state statutes.
(2008 Code, § 4.10.4)