Whenever the committee on streets, alleys and sidewalks of the council deems the removal, repair or reconstruction of old sidewalks or the construction of new sidewalks to be advisable, it shall file with the city clerk, in writing, a report so certifying, which report shall state the following:
A. If a sidewalk exists, the reason or reasons why the same should be repaired, reconstructed or replaced with a new sidewalk;
B. If no sidewalk exists, the reason why the construction of a sidewalk is advisable;
C. The legal description of each lot, parcel or tract of land abutting, fronting or contiguous to the proposed sidewalk;
D. The name and last known address of the owner of each such lot, parcel or tract of land;
E. Whether any existing sidewalk shall be repaired or a new walk constructed in its place;
F. The amount or proportion of the expense of such repair, construction or reconstruction which will fairly measure the special benefit accruing to the owner of such abutting property. (Prior code § 9-1-3)