907.10  COST.
   The cost and expense incurred in the construction of all sidewalks ordered to be made and constructed by Council by resolutions shall be assessed on and collected from the lot or land bounding and abutting on the improvement in the manner provided by law.  The owner of the abutting property on which such assessments shall be made shall pay the same in cash within thirty days from and after the levy of the assessments.  If the assessment is not paid within thirty days, then it shall be paid in not more than two annual installments, and shall be certified by the Clerk of Council to the County Auditor of Hancock County, to be placed on the tax duplicate for collection with penalty and interest according to law, in the same manner as other taxes are collected.
(1979 Code 93.40)