If sidewalks, curbs or gutters are not constructed or repaired within thirty days from the date of service of the notice provided for in Section 1480.09, or from the date of completion of the publication thereof, the City may proceed, through the appropriate department or office, either by direct employment of labor or by contract, to carry out such construction or repair at the expense of the owner. As in the case of other improvements, all expenses thereof shall be reported by the Director of Finance to Council. Council shall thereupon, by ordinance, assess such expenses upon the owner of the property bounding or abutting the sidewalks, curbs or gutters, and such assessment shall be collected by certifying the same to the County Auditor for placement on the regular tax duplicate with a penalty of five percent interest for failure to pay at the time fixed by the assessment ordinance.