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A sidewalk is hereby declared to be a local improvement and the cost thereof and the expense connected therewith to be paid for by special taxation of the lot, lots and parcels of land contiguous to and abutting on said street and touching upon the line of said improvement according to and in proportion to their frontage on said sidewalk. The levy of such cost shall be made against each lot, lots and parcels of land touching upon the line of said sidewalk, according to its frontage upon said street.
('68 Code, § 6.25)
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)
In default thereof, the city will enter into a contract for the furnishing of said material and the construction of the sidewalk as hereinafter provided. The cost thereof shall be charged to and against the lots or parcels of land along the line of said street where the said sidewalk is to be built according to the frontage thereof and to be collected as hereinafter provided.
('68 Code, § 6.25)
The material and construction of a sidewalk shall be under the supervision of and subject to the approval of the Board of Officers of the city. Whenever the owner of any lot, lots or parcels of land touching upon the line of this improvement shall desire to build his own sidewalk in conformity with this subchapter, it shall be the duty of the Board of Officers of the city, upon demand of such owner, within 30 days after the mailing of the notice as aforesaid, to see he is furnished with grade stakes and a copy of this subchapter. All such sidewalks as provided for in this subchapter constructed by the owner or owners in front of the lot, lots or parcels of land as hereinbefore provided shall be subject to the approval of the Board of Officers of the city and shall fully conform to the requirements of this subchapter.
('68 Code, § 6.25)
A bill of the cost of such sidewalk showing the cost of construction and supervision thereof shall be made by the Board of Officers of the city, together with a list of the lots or parcels of land touching upon the line of said sidewalk, the names of the parties who paid the last general taxes on the respective lots or parcels of land, and the frontage of each of the lots or parcels of land touching upon the line of such sidewalk; and if the owner of any lot, block, tract or parcel of land fails, neglects or refuses to construct said sidewalk in accordance with the provisions of this subchapter, the Board of Officers shall proceed to prepare a special tax against said lots, blocks, tracts or parcels of land in front of or touching upon which said sidewalk has not been constructed, ascertain by computation, the amount of special taxes to be charged against each of said lots, blocks, tracts or parcels of land on account of the construction of the sidewalk according to and in proportion to their frontage upon such sidewalk which special tax list shall be filed in the office of the Board of Officers.
('68 Code, § 6.25)
Upon the filing in the office of the Board of Officers of the said special tax, the Board shall thereupon issue warrants directed to the City Clerk for the collection of the amount of special tax so ascertained and appearing from said special tax list to be due from the respective lots, blocks, tracts or parcels of land touching upon the line of the sidewalk. The City Clerk shall proceed to collect such warrants by giving notice in writing by mailing the same to the address of the party who paid the last general taxes on the respective lots, blocks, tracts or parcels of land in said list and all money so collected by the City Clerk shall be by him immediately paid over to the City Treasurer.
('68 Code, § 6.25)
Where the improvement provided for in the ordinance is constructed under contract with the city, the Board of Officers shall upon the completion and acceptance of said improvement report such completion and acceptance to the Council. The Mayor and City Clerk are thereupon authorized to issue noninterest bearing vouchers to the contractor in payment for such improvement, payable solely out of the special tax provided for in this code when the same is collected.
('68 Code, § 6.25)
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