Council may, by resolution, designate an officer of the village who shall, whenever it comes to his or her knowledge that any dangerous defect exists in a sidewalk, the total cost of repairing which is to be charged to any parcel of land and will not exceed $50, to forthwith, in like manner and with like effect as is set forth in § 97.32, serve and return a notice to the owner of such land, or his or her agent, stating that if such repairs are not made within three days by such owner, the same will be made at his or her expense, at a reasonable cost to be stated in the notice, and that if such cost is not paid to the Clerk-Treasurer within 15 days after such repair is made, the same shall be charged against such land as taxes, and that if such repair is not made within three days after the service of such notice, such designated officer shall forthwith repair the same and report the fact to the Clerk-Treasurer who shall thereafter certify the sum named in the notice, if not paid within 15 days, to the Auditor of the County in which such property is located for taxation. But such sum shall be in each case a reasonable charge for the material furnished and work performed, and if it appears in the return in any case that such owner is a nonresident of the village, or that neither such owner or his or her agent can be found, then such notice may be given publication in some newspaper of general circulation in such corporation. Nothing in this section shall interfere with or affect any provision of § 97.32.
(`94 Code, § 923.06) Penalty, see § 10.99