If an owner of property fails to construct or repair sidewalks or curbs abutting his property within the time specified by the notice served upon him, the city supervisor shall arrange for such construction or repair and the cost thereof shall be assessed against said abutting property and become a lien thereto and at the time provided by law for the certification to the county tax collector to be placed on the proper tax roll to be collected as other taxes are collected and shall be in addition to all other taxes assessed against such property. (1963 Code; amd. 1982 Code)