§ 99.45  NOTICE.
   It shall be the duty of the Board of Officers of the city, without delay, after the passage of any ordinance for such improvement to send by mail to each party who paid the last general taxes on the respective lot, lots or parcels of land touching on or contiguous to the line where said sidewalk is to be constructed, a notice of the passage of such ordinance and it shall be the duty of each owner of any lot or parcel of land touching the line where the sidewalk is ordered to be constructed, to construct such sidewalk in front of their respective lots or parcels of land in accordance with the specifications within 30 days after the mailing of the notice of the passage of such ordinance addressed to the party who paid the last general taxes on the respective lots or parcels of land.
('68 Code, § 6.25)