When the owner of any lot or parcel of land touching upon the line of any sidewalk ordered constructed and laid down by the special ordinance has failed, neglected, or refused to construct same in accordance with the provisions of the special ordinance and the sidewalk has been constructed and laid down by the city, the Board of Local Improvements shall proceed to prepare a special tax list against the lots or parcels of land in front or touching upon which the sidewalk has not been constructed and laid by the owners thereof, ascertaining by computation the amount of special taxes to charge against each of the lots or parcels of land on account of the construction to frontage which the special tax shall be filed in the office of the Board of Local Improvements, which Board has its office in the rooms occupied by the Engineer, and the Board shall thereupon issue warrants directed to the Treasurer who is hereby made a special collector to collect such special taxes, for the collection of the amount of special taxes so ascertained and appearing from the special tax list to be due from respective lots or parcels of land touching upon the line of the sidewalk or ordered constructed and laid down by special ordinance, and the Treasurer shall proceed to collect the warrants by giving notice in writing and by mailing same to the address of the party who paid the last general taxes on the respective lots or parcels of land shown in the list, and that the tax list is in the hand of the Treasurer for collection.
(1963 Code, § 8-1-13) (Ord. passed 7-16-1912)