If the owner of such premises fails or refuses to construct or repair such sidewalk abutting or adjacent to the premises owned by such owner within the period of time specified in the resolution referred to in § 151.03, then the Building Inspector shall proceed to have said sidewalk constructed or repaired. The cost of such construction or repair shall be charged against and shall be a lien upon the premises which said sidewalk abuts or adjoins. If such charges are not paid within 90 days after billing, such charges shall be added to the next tax bill issued by the city and thereafter bear the same interest and penalties as said tax bill.
(2011 Code, § 12.04.050) (Ord. 140, passed - -1988) Penalty, see § 10.99