(A) Generally. Whenever any sidewalk, curb or gutter is ordered constructed, repaired or reconstructed by the City Council, if the work is not commenced by the owner within 30 days from the service of notice on the owner or his or her authorized agent, or if after the commencement of such work it is not pursued with diligence, then such improvement shall be made by the city and the cost of construction, including the engineering cost, shall be assessed against the property in front of which the improvement has been made.
(1992 Code, § 7-1-408)
(B) Assessment of costs.
(1) When any sidewalk, curb or gutter is constructed by the city as provided in division (A) above, payment shall be by special warrants drawn against the fund known as the “Special Sidewalk and Curb Fund”.
(2) The City Council may provide for the payment of interest annually.
(3) Each year, the City Council shall, prior to the first Monday in October, pass a resolution levying an assessment and tax against each lot where sidewalks, curbs or gutters have been ordered constructed, repaired or reconstructed.
(1992 Code, § 7-1-409)
(C) Sidewalk and Curb Fund. All moneys collected from assessments made for the construction of sidewalks, curbs or gutters ordered by the City Council shall be placed to the credit of the Special Sidewalk and Curb Fund.
(1992 Code, § 7-1-410)