(A) The City Council may, by resolution, order the construction of a sidewalk on any lot or piece of ground within the city. Notice of the City Council's intention to construct the sidewalk shall be given by the City Clerk by publication of notice one time in a legal newspaper of general circulation in the city.
(B) A copy of the notice shall be personally served upon the occupant in possession of the property, or, when personal service is not possible, the notice shall be posted upon the premise ten days prior to the commencement of construction. The notice required in this section shall be prepared by the City Attorney in accordance with the provisions of this section. The service shall include a form of return evidencing personal service or posting as herein required.
(C) (1) The notice shall notify the owner of the premise of the passage of the resolution ordering him or her to construct or cause to be constructed a sidewalk within 90 days after the date of publication and further, that if he or she fails to construct the sidewalk or cause the same to be done within the time allowed, the city will cause the sidewalk to be constructed and the cost thereof shall be levied and assessed as a special tax against the premise; provided, the notice shall contain the official estimate of the cost of the construction and no special assessment in excess of this estimate shall be assessed against the property.
(2) All sidewalks shall be constructed according to the specifications established by the Planning Commission. In the event the property owner is a nonresident of the county in which the property lies, the city shall, before levying any special assessment against that property, send a copy of any notice required by law to be published by means of certified mail, return receipt requested, to the last known address of the nonresident property owner. The last known address shall be that address listed on the current tax rolls at the time the required notice was first published.
(Neb. RS 17-522, 17-523) (Prior Code, § 8-205)