If such work is not done and the sidewalks not built or repaired in the manner and within the time prescribed, the Board of Trustees may order the same to be done by the town at the expense of the lot, lots, and parcels of land adjoining said sidewalks and the said expense shall be assessed upon such lots and parcels of land so chargeable by the Board and said assessment is so made and returned, if approved by the Board, shall become a lien upon said lots and parcels of land, as in the case of town, county, and states taxes.
(2008 Code, § 4.10.5)