The construction of the sidewalk is hereby declared to be a local improvement, and the cost thereof, excepting that part of the cost of the sidewalks to be paid by the city, as specified in § 93.054, to be levied and paid for by special taxation of the lots or parcels of land touching upon the line of the sidewalk and abutting thereon in proportion to their frontage upon the line of the sidewalk.
(1963 Code, § 8-1-8) (Ord. passed 7-16-1912)