Fifty percent of the cost of the construction of any sidewalk upon any street, alley or part thereof in the city shall be paid for by special taxation of the lot, lots, parcel or parcels of land touching upon the line where such work shall be constructed in proportion to their frontage upon such walk, and the residue of such cost shall be paid out of any fund of the city raised by general taxation; except where said sidewalk construction is a public improvement recommended by the Board of Local Improvements and provided for by an ordinance duly passed by the City Council, then in that event the said construction is to be paid for in the manner provided for in the said ordinance.
('71 Code, § 9-3-3) (Ord. 1398, passed 7-27-59; Am. Ord. 1431, passed 9-10-62 Penalty, see § 97.999