It shall be the duty of the City Engineer to make a bill of costs of such sidewalk, showing the cost of construction and supervision thereof, together with a list of the lots or parcels of land touching upon the line of said sidewalks, the names of the parties who paid the last general taxes on the respective lots or parcels upon said sidewalks. Said City Engineer shall proceed to prepare a special tax list against such lots, blocks, tracts or parcels in front of or touching, upon which said sidewalk has not been constructed, ascertaining by computation the amount of special taxes to be charged against each of said lots, blocks, tracts or parcels of land on account of the construction of said sidewalk, according to the rule fixed for the levy of such special taxation by this chapter, which special tax list shall be filed in the office of the City Clerk and he shall thereupon issue warrants directed to the Clerk (he being hereby designated as the owner who shall collect said tax), for the collection of the amount of special tax so ascertained and appearing from said special tax listed be due from the respective lots, blocks, tracts or parcels of land touching upon the line of said sidewalk, and the Clerk shall proceed to collect the warrants by giving notice in writing by mailing same to address of party who paid the last general taxes on the respective lots, blocks, tracts or parcels of land in said list, that same tax list is in the hands of said Clerk for collection. All money so collected by him shall by him be immediately paid over to the City Treasurer, whose receipt he shall take therefor as his voucher or said payments.
('71 Code, § 9-3-6)