Whenever, in the opinion of Council, any sidewalk shall be built, repaired, rebuilt or replaced, Council shall so declare by resolution. The City Clerk shall cause to be served upon the owner or occupant of any lot in front of or adjacent to which such sidewalk is required to be built, notice that such sidewalk must be built within ten days after the service of such notice or that the work will be done under the direction of the Director of Public Services and the cost thereof, plus ten percent, will be assessed against the property. Such notice may be served by securely posting it upon the premises if the owner or occupant cannot be found, or if either of them can be found on or about the premises, such notice shall be served personally on such owner or occupant. If such owner or occupant fails or neglects to comply with the terms of the notice, the Director shall cause such sidewalk to be built and return the cost thereof, plus ten percent, to Council. Council may order such cost assessed against such lot.
Such assessment, when confirmed, shall be a lien upon such lot or premises the same as other special assessments. Council shall order the City Assessor to spread such amount, together with such penalty, on his or her roll as a special assessment on such lot or premises. the same shall be collected according to law in the same manner as other City taxes, or the City may collect such amount, together with the penalty, from the owner or occupant of such premises in an action of assumpsit, together with the cost of suit.
(1974 Code § 4.45)