A. Order For Construction: The city council may order sidewalks, curbs and gutters or any combination thereof constructed in front of any lot or parcel of land without the formation of a special improvement district, and whenever the council orders any such sidewalk, curb and gutter or any combination thereof constructed, such order shall be entered upon the minutes of the council and shall name the street along which the sidewalk, curb and gutter or any combination thereof is to be constructed.
B. Notice: After the making of such order, written notice thereof shall be given the owner or agent of such property in such manner as the council may direct. If personal service cannot be obtained, then the notice shall be published in a permanently displayed advertisement once a week for four (4) successive weeks in a newspaper in the municipality.
C. Failure To Comply; Construction By City; Lien: If the owner or agent of such lot or parcel of land fails or neglects for a period of thirty (30) days after the date of service of such notice to cause such sidewalk, curb and gutter, or any combination thereof, to be constructed, the city may construct or cause such sidewalk, curb and gutter, or any combination thereof, to be constructed, and shall assess the cost thereof, including engineering costs and the costs enumerated in Montana Code Annotated title 7, chapters 7, 12, and 14, against the property in front of which the same is constructed.
D. Payment For Construction: Where any such sidewalk, curb and gutter, or any combination thereof, is constructed by or under direction of the city council, payment for the construction thereof shall be made by special warrants in such form as may be prescribed by ordinance, drawn against a fund to be known as the special sidewalk, curb and gutter fund, and the council may provide for the payment of the interest annually.
E. Assessments: The payment of assessments to defray the cost of construction of the sidewalks, curbs and gutters or any combination thereof may be spread over a term of not to exceed eight (8) years, payment to be made in equal annual installments.
F. Levy Of Assessment: The city council shall annually, and before the first Monday of October of each year, pass and adopt a resolution levying an assessment and tax against each lot or parcel of land in front of which sidewalks, curbs and gutters, or any combination thereof, have been constructed under orders of the city council. The resolution levying such assessment shall be in every manner prepared and certified the same as resolutions levying assessments for the making of improvements in special improvement districts. (1975 Code § 12.04.100)