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)