In case of corner lots, such lots shall not be charged with the costs of so much additional walk as was required to be laid for the intersection of the walks abutting the frontage of such lots, but all walks beyond the outer edge of the sidewalk line shall be laid at the cost of the city. The cost of construction, widening, repairing, or rebuilding any sidewalks shall be levied by resolution, upon the lot or parcel of ground fronting and adjoining which such sidewalks are laid, widened, repaired, or rebuilt, which resolution shall specify the street upon which such walk had been so constructed, widened, repaired, or rebuilt, and the length and width of each walk constructed, widened, repaired, or rebuilt fronting on any lot or piece of ground. Such assessment shall be made by the Council, sitting as a Board of Equalization, at a special meeting by resolution, fixing the valuation of the lots assessed, taking into account the benefits derived or injuries sustained in consequence of such improvement, and the amount charged against the same, which, with the vote thereon, by yeas and nays, shall be spread upon the minutes. Notice of the time and place of holding such meeting and the purpose for which it is to be held shall be published in a legal newspaper published or of general circulation in the city, at least four weeks before the same shall be held or in lieu thereof, personal service may be made upon the person owning the property to be assessed. All such assessments shall be known as “special assessments for improvement” and shall be levied and collected as a separate tax in addition to the tax for general purposes, to be placed upon the tax roll for collection, subject to the same penalties and collected in like manner as other city taxes. Whenever any such special tax is levied, the Clerk shall forthwith deliver a certified copy of such resolution to the County Clerk who shall place the same on the tax list to be collected by law as in such cases made and provided.
(Prior Code, § 95.50)