In case of the default of the owner or owners of any lot, lots, parcel or parcels of land, as required by the provisions and specifications of this subchapter and the special ordinance requiring such construction, the city may furnish the materials and construct said sidewalk in accordance with this subchapter and said special ordinance, or may enter into a contract for the furnishing of said materials and the construction of said sidewalk is hereinafter provided, and 50% of the total cost of the construction of said sidewalk in front of any lot or lots or parcels of land, including supervision, shall be charged against said lot, lots or parcels of land as a special tax in proportion to the frontage of said lot, lots or parcels upon such walk, and may be collected as hereinafter provided; and it shall be lawful for the city to issue noninterest bearing vouchers in payment for such walks, payable solely out of the special tax as herein provided for when the same is collected.
('71 Code, § 9-3-5) (Ord. 1398; passed 7-27-59) Penalty, see § 97.999