If the owner or occupant of any lot or parcel of land adjoining or along any public street where any such improvement shall or may be ordered shall neglect or refuse to make or complete the same in accordance with, or within the time required, by any such resolution (the resolution and notice having been properly served) then it shall be the duty of the Superintendent of Public Works to proceed forthwith to make and to complete the improvements and the Superintendent shall immediately after the same shall be completed by him or her, render to the village a complete, full, and certified statement of all of the costs of the improvements and also the length of time expended by him or her in superintending the same together with a particular description of all of the lots or parcels of land fronting upon or adjoining to which the improvements shall have been made by him or her and also the name or names of all of the owners or occupants of all the lots or parcels of lands as far as can be ascertained by him or her which certificate and statement shall be filed in the office of the Village Clerk.
(1984 Code, § 4.94)