§ 100.68 CITY TO HAVE LIEN; ASSESSMENT AND COLLECTION OF COSTS.
   (A)   The city shall hold and have a lien on all lots and parts thereof abutting on any street or sidewalk crossing so newly constructed or repaired by the Street Commissioner or private contractor for the costs thereof; and the lien shall begin at the time of the completion of the repairs.
   (B)   The Common Council shall assess the expenses by resolution on the lots or property, respectively. Thereupon, the city shall demand payment from the parties against whom the assessments shall be made.
      (1)   In case any of the owners of lots or property or parcels of ground on which the assessments have been made shall fail or refuse, for the space of 20 days after the date of the assessment by the Common Council, to pay the amount due by the company to the city, it shall be the duty of the County Treasurer in behalf of the city, to file his or her affidavit in the Clerk’s office of the city, stating that the whole or some part of the assessment remains unpaid, showing the amount paid and the amount due and remaining unpaid, and stating that the estimate thereof has been duly made and that work estimated has been done according to the provisions of this chapter and the resolution ordering the work.
      (2)   It shall be the duty of the City Clerk at the next regular meeting of the Common Council to report the affidavit to the Council, whose duty it shall be to cause a precept to be issued for the collection of the assessments or unpaid balance thereof, in accordance with the provisions of state law.
(Prior Code, § 111.38) (Ord. 4495, passed 2-12-1979; Am. Ord. 4531, passed 6-25-1979) Penalty, see § 100.99