Sidewalks.

   Section 94.   The council may by resolution declare that certain specified sidewalks, curbing, or gutters shall be constructed or repaired. Upon the passage of such a resolution the clerk of the council shall cause written notice of the passage thereof to be served upon the owner, or agent of the owner, of each parcel of land abutting upon such sidewalk, who may be a resident of the city, in the manner provided by law for the service of summons in civil actions. He shall return a copy of the notice with the time and manner of service endorsed thereon, signed by the person serving it, to the mayor who shall file and preserve such return. For the purpose of such service, if the owner of any such property be not a resident of the city, any person charged with the collection of rent, or the payment of taxes on such property, or having control thereof in any way shall be regarded as the agent of the owner, and service upon such person shall have the like force and effect as though personal service were made upon the owner thereof. If it appear in any such return, however, that the owner is a non-resident, or that neither such owner nor agent could be found, one publication of a copy of the resolution in a newspaper of general circulation in the city shall be deemed sufficient notice to such owner. If such sidewalks, curbing, or gutters be not constructed or repaired within thirty (30) days from the service of notice, or the completion of the publication, the mayor may proceed by direct employment of labor, or by contract to do, or have done, the said construction or repair at the expense of the owner, as in the case of other improvements, and all such expense shall be reported by the mayor to the council. The council shall thereupon by ordinance assess the cost and expense thereof upon the owners of all the property bounding or abutting thereon, and such assessments shall be collected in the same manner with a penalty of five per cent (5) and interest for failure to pay at the time fixed by the assessment resolution.