Whenever the owner or occupant of the real property abutting on any sidewalk shall fail or refuse to curb, recurb, pave, repave, repair or construct the same and all necessary curbing adjacent thereto in the manner and in the time required by Council, it shall be the duty of Council to cause such sidewalk to be paved, repaved, repaired and constructed and necessary curbing or recurbing done upon the most reasonable terms, and shall cause an itemized statement of the expense thereof to be entered in the minutes of Council; and Council shall assess the amount of such expense and cost against the owner or occupant of the real property abutting such sidewalk and shall certify such assessment to the Recorder for collection and require the same to be collected by the Recorder in like manner as fines and taxes are collected. A copy of such order shall be certified by the Recorder to the Clerk of the County Court. The expense and cost incurred in the paving, repaving, repair or construction of such sidewalk, or the curbing or recurbing adjacent thereto shall constitute a lien upon the abutting property. The town may, at its election, sue such owner or occupant of such abutting real property at law for the amount due for such construction or repair of the sidewalk and curbing, or may institute a suit in chancery to enforce the lien created by the paving, repaving, repair or construction of such sidewalk and curbing or recurbing adjacent thereto against such abutting real property in the same manner prescribed by law for the enforcement of liens for state taxes.