If the owner of any lot or premises shall fail to build any particular sidewalk as described in the notice, and within the time and in the manner required thereby, the Superintendent is hereby authorized and required, immediately after the expiration of the time limited for the construction or rebuilding by the owner, to cause the sidewalk to be constructed and the expense thereof shall be charged to the premises and the owner thereof, and collected as provided for single lot assessments in §§ 32.50 et seq.