In case any person, company or corporation shall fail, neglect or refuse to comply with any of the provisions of this article within 20 days after being served with notice by the Street Superintendent that their walks have been condemned and a new walk ordered built, then and in that event, the City Council shall cause sidewalks to be constructed as above provided, and the costs of the same shall be taxed and become a lien upon each separate abutting lot and collected as special assessments are by statute in the case made and provided.
(`90 Code, § 19-24)