§ 93.061  ASSESSMENT OF COST AGAINST PROPERTY.
   (A)   In case of the default of any owner of any lot or parcel of land touching upon the line of the proposed sidewalk to lay down and construct the sidewalk ordered constructed and laid down by special ordinance, and the same shall be laid down and constructed by the city, the total cost thereof, except that part to be paid for by the city as provided for by § 93.054, including the cost of the material and the cost of laying down and constructing the sidewalk, shall be taxed and charged against the lot or parcel of land in front of which the walk is laid down and constructed in the manner specified by this subchapter and as provided by law.
   (B)   In case of the default of any owner of any lots or parcels of land touching upon the line of the proposed sidewalk ordered constructed and laid down by the special ordinance, to construct and lay down the sidewalk in accordance with the provisions of the special ordinance, and also of this subchapter, and the same shall be constructed and laid by the city as provided for in § 93.060, and a bill of costs of such sidewalk showing the cost of the construction and supervision thereof shall be made by the Board of Local Improvements, together with a list of the lots or parcels of land touching upon the lines of the proposed sidewalk with the name of the parties who paid the last general taxes on the respective lots or parcels of land and the frontage of the lots or parcels of land on the sidewalk.
(1963 Code, § 8-1-12)  (Ord. passed 7-16-1912)