All sidewalks in the town and the necessary grading for the same shall be constructed, widened, repaired and when necessary rebuilt, by the owners of the property fronting or abutting on the same, at the expense of the owner and the necessary grading for sidewalks shall be deemed and included as a part of the construction of the sidewalks.
(Prior Code, § 12.24.110) (Ord. 50, passed - -1917)