Whenever it becomes necessary to provide by ordinance for the construction of any sidewalks in the city, the sidewalks, unless otherwise provided by ordinance, shall be constructed accordingly and a special tax for the payment of the cost thereof minus $.35 per square foot shall be levied, assessed and collected, and $.35 per square foot shall be paid by general taxation.
('72 Code, § 92.005) (Am. Ord. passed 5-3-76)