(A) When it is deemed necessary by the municipality to require the construction or repair of sidewalks, curbs, or gutters within the municipality by the owners of the lots or lands abutting thereon, the Legislative Authority shall cause plans, specifications, and an estimate of the cost of such construction or repair to be prepared, showing the location and dimensions of such sidewalks, curbs or gutters and the specifications for the construction or repair thereof, and to be filed in the office of the Clerk of the Legislative Authority.
(B) After such plans, specifications and estimate of cost have been filed, as provided in this section, the Legislative Authority may declare the necessity for the construction or repair of such sidewalks, curbs or gutters by the adoption of a resolution which shall:
(1) Approve the plans, specifications and estimate of cost of the proposed construction or repair on file as provided by this section;
(2) Describe the lots and lands abutting upon the sidewalks, curbs or gutters to be constructed or repaired by the termini of the improvement or by the street address;
(3) Set forth that such sidewalks, curbs or gutters shall be constructed or repaired by the owners of the lots or lands abutting thereon in accordance with the specifications on file in the office of the Clerk of the Legislative Authority;
(4) Set forth the time within which such sidewalks, curbs or gutters shall be constructed or repaired by the owners of the lots and lands abutting thereon, which shall not be less than 30 days from the date of service of notice under § 94.27 on the owner of the lots or lands;
(5) State than in the event such sidewalks, curbs or gutters are not constructed or repaired by the owners of the lots and lands abutting thereon in accordance with such plans and specifications and within the time prescribed in this resolution, the municipality will so construct or repair such sidewalks, curbs or gutters and assess the costs thereof against the lots and lands abutting thereon.
(R.C. § 729.02)