If the owner of any lot or parcel of land shall fail to construct sidewalks as required by special ordinance, the city shall then construct the sidewalks and a bill for the cost, unless the work shall be let by contract at public or private letting in which case a bill for cost shall not be required, shall be filed in the office of the City Clerk and certified by the Superintendent of Streets, Alleys, and Sidewalks, together with a list of the lots or parcels of land touching upon the sidewalk line, the frontage of each, and the names of the owners thereof. The City Clerk shall make a special tax list against such lots or parcels of land and the owners thereof, ascertaining by computation the amount of special tax to be charged against each on account of the construction. The City Clerk shall then issue his or her warrant to the City Treasurer directing him or her to collect from any of the owners of such lots and parcels of land the amount of special tax so ascertained to be due, and the Treasurer shall upon receipt of the warrant collect the tax and make return thereof with the money collected within 60 days from the date of the issue of the warrants. In case an such warrant shall be returned as to the whole or any part thereof “no property found,” other warrants may issue.
('72 Code, § 92.011) Penalty, see § 96.999