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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)
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