If the owner or occupant of any lot or premises shall neglect, refuse or fail to build, rebuild or repair any sidewalk, after notice shall have been given as herein provided, within the time and in the manner as the Town Council shall require, the town shall cause the sidewalk to be so built, rebuilt or repaired, and the expense incurred thereby, together with a penalty of 10% of the expenses in addition thereto, shall be collected by special assessment levied upon the lot or premises adjacent to or abutting upon, the sidewalk, according to law.
(2014 Code, § E1.1(5))