If the sidewalks, curbing, or gutters mentioned in Section 913.02 are not constructed within 60 days, or not repaired within 30 days, from the service of the notice or completion of the publication, the Council may have such construction or repair done at the expense of the owner and report the cost thereof to such owner. Such cost shall constitute a lien on the property abutting on such sidewalks from the date it is so reported to the owner, and shall be paid by him to the Director of Finance. If the cost is not paid within 10 days from the time it was reported to such owner, the Director of Finance shall certify it, with a forfeiture of 5 percent thereon, to the County, who shall place it on the tax duplicate and collect such costs and forfeitures in the same manner as other taxes are collected.
(1969 Code 97.14)