(A) The owner or owners of any lot, lots, parcel or parcels of land touching the line of any sidewalk which may be ordered by said city to be constructed, are hereby required to construct a sidewalk in front of their respective lots or parcels of land, in accordance with the specifications of this subchapter and the ordinance ordering the construction thereof within 30 days after the mailing of notice of the passage of said special ordinance, addressed to the party who paid the last general taxes on the respective lots or parcels of said land.
(B) Notice of the intention of the owner to construct such sidewalk shall be given in writing to said City Engineer at least ten days prior to the commencement of the work of constructing the same in order that the City Engineer may have opportunity to examine said materials for the purpose of ascertaining whether they are of the kind and quality required by this chapter.
('71 Code, § 9-3-4)