Whenever, in the opinion of the Council, any sidewalk shall be built, repaired or rebuilt, the Council shall so declare by resolution, and the Clerk shall cause to be served upon the owner or occupant of any lot in front of or adjacent to which said sidewalk is required to be built, rebuilt or repaired, notice that such sidewalk must be built, rebuilt or repaired within thirty days after service of such notice, or that the work will be done under the direction of the City Manager, and sixty percent of the cost thereof, with ten percent additional, assessed against the property. Such notice may be served by securely posting the same upon the premises if the owner or occupant cannot be found upon the premises, or, if either of them can be found on or about the premises, such notice shall be served personally on such owner or occupant of such lot. If such owner or occupant shall fail or neglect to comply with the terms of the notice aforesaid, the Manager shall cause such sidewalks to be built, and shall return the cost thereof to the Council, and the Council shall order sixty percent of such cost and ten percent additional assessed against such lot in accordance with the statutes in such case made and provided. Such assessment, when confirmed, shall be a lien upon such lot or premises, the same as other special assessments, and the City Council shall order the City Assessor to spread said amount, together with such penalty, on his or her roll as a special assessment on such lot or premises, and the same shall be collected according to law in the same manner as other City taxes, or the City may collect such amount, together with the penalty aforesaid, from the owner or occupant of such premises in a civil action, together with costs of such suit.