(A) Whenever the owners of one half of the property abutting on any street, avenue, park, or public place or portion thereof shall petition for the construction of any sidewalk thereon, the Board of Local Improvements of the city shall take the steps required by law for a hearing thereon but, at such hearing, shall consider only the nature of the proposed improvement and the cost thereof and shall determine, in the manner provided by law, the nature of the improvement which it will recommend and shall, thereupon, prepare and transmit to the City Council a draft of an ordinance therefor, together with an estimate cost, and shall recommend the passage thereof, which recommendation shall be prima facie evidence that all preliminary steps required by law have been taken; thereupon, it shall be the duty of said Council to pass an ordinance for the said improvement and take the necessary steps to have the same carried into effect. Provided, however, if the owner of any lot or piece of land fronting on such sidewalk shall, within 40 days after the time at which said ordinance shall take effect, build or renew such sidewalk opposite to his or her land to conform in all respects to the requirements of such ordinance, an allowance shall be made in the spreading of the assessment against the said lot or piece of land to an amount equal to the estimated costs of such sidewalk based on the estimate of the President of the Board of Local Improvements thereon.
(B) Notice of the passage of such ordinance shall be sent by mail, within ten days after such ordinance shall take effect, to the person who paid the taxes on said premises for the preceding year if he, she, or they can be found in said county, and also, a like notice addressed to the occupant of said property, and if the same be at such time actually occupied, an affidavit of such service shall be filed with the official report of such assessment, such affidavit shall be prima facie evidence of a compliance with said requirements. Provided, however, the Board of Local Improvements of said city may, at any time, originate a plan of sidewalk construction when same shall be considered necessary or expedient in the manner and form prescribed by law.
(Prior Code, Chapter 17, Article 2, § 3)