If Council elects to assess the cost of the repair or construction of sidewalks, it shall adopt a resolution specifying the particular sidewalks to be repaired or constructed. Appropriate written notice of the resolution shall thereupon be served upon the owner or agent of each parcel of land abutting on the sidewalks by the Chief of Police or a deputy as provided in Ohio R.C. 729.02 and 729.03. If the owner of a parcel is a nonresident, notice of the resolution shall be given by publication, as provided by Ohio R. C. 729. 03. The notice shall state, if the indicated repairs are not made within thirty days or the indicated construction is not completed within sixty days, or within a reasonable extension thereof expressly granted by Village Council, that the Village shall perform or contract for such repair and construction on behalf of the owner and shall report and assess the cost or materials furnished by the Village, or both. However, the cost of sidewalks abutting publicly owned property and the costs of crossover or intersection sidewalks shall be paid by the Village and no part thereof so assessed. Council may provide fox the construction of sidewalks on only one side of a street or alley and it may assess the cost thereof, equally or otherwise, upon the owners of the property abutting on both sides of such street or alley. The assessed cost shall constitute a lien on such property from the date the amount thereof is reported to the owner and, if not paid to the Clerk-Treasurer within ten days thereafter, the Clerk-Treasurer shall certify it, to the County Auditor, who shall place it upon the tax duplicate and collect the same as provided by law.