If any owner or occupier of real property abutting upon any sidewalk, footway, street or highway in the town shall fail or refuse to pave, re-pave, curb or re-curb or repair such sidewalk in front of said real estate of the material and in the manner and form, after reasonable notice in writing upon the owner or occupier thereof, to do so, the Council may proceed to build or reconstruct the same in front of said property; to assess the expense thereon upon the owner; certify the amount for collection to the Treasurer of the town, who shall record a certified copy thereof in the proper offices; and with the County Clerk, the Council shall collect the same from such owner or occupier in like manner as fines and taxes, and this shall constitute a lien upon said property enforceable in the same manner as prescribed by law. The Council may, at its election, sue before a competent court, obtain judgment for the same and collect it under execution.
(Prior Code, § 4-801) Penalty, see § 152.99