Notice of the passage of a resolution of necessity under § 97.26 shall be served by the Clerk of the Legislative Authority, or a person designated by such Clerk, upon the owners of the lots or lands abutting upon the sidewalks, curbs or gutters to be constructed or repaired in the same manner as service of summons in civil cases, or by certified mail addressed to such owner at his or her last known address or to the address to which tax bills are sent, or by a combination of the foregoing methods. If it appears by the return of service or the return of the certified mail notice that one or more of the owners cannot be found, such owners shall be served by publication of the notice once in a newspaper of general circulation within the municipality. The return of the person serving the notice or a certified copy thereof or a returned receipt for notice forwarded by certified mail accepted by the addressee or anyone purporting to act for him or her shall be prima facie evidence of the service of notice under this section. The notice shall also set forth the place where the specifications governing the construction or repair of such sidewalks, curbs or gutters are on file, the time within which the owner of such lot or parcel of land may construct or repair the sidewalks, curbs or gutters, and that in the event the owner does not construct or repair the sidewalks, curbs or gutters in accordance with the specifications and within such time, the municipality will construct or repair such sidewalks, curbs or gutters and assess the costs thereof against the lot or land of the owner.
(R.C. § 729.03)