(A) The Mayor and City Council may construct and repair sidewalks, or cause the construction and repair of sidewalks in such manner as the Mayor and City Council deems necessary and assess the expense thereof on the property in front of which the construction or repairs are made, after having given notice:
(1) By publication in one (1) issue of a legal newspaper of general circulation in the Municipality; and
(2) By either causing a written notice to be served upon the occupant in possession of the property involved or to be posted upon such premises ten (10) days prior to the commencement of such construction or repair. (Ref. 17-522 RS Neb.)
(B) The notice shall:
(1) State that the Governing Body has ordered repair of the sidewalk;
(2) Contain the Municipality's estimate of the cost of the repair;
(3) Notify the property owner that he or she may, within ten (10) days after the date of publication of the notice, notify the Municipality that he or she will repair the sidewalk within thirty (30) days after such date of publication;
(4) Notify the property owner that if he or she fails to so notify the Municipality within the ten (10) days or, having so notified the municipality, fails to repair the sidewalk within the thirty (30) days, the Municipality will cause the sidewalk to be repaired and the expense thereof to be assessed against the property.
(C) (1) Before the Municipality imposes any special assessments for sidewalk repair, a copy of the notice that is required to be published shall be mailed to the last-known address of all nonresident property owners as shown on the current tax rolls at the time such notice is first published. (Ref. 13-310 RS Neb.)
(2) The Municipal Clerk shall mail the notice by certified mail with return receipt requested. (Ref. 13-312 RS Neb.)
(3) For purposes of this division, nonresident property owner means any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county in which the property subject to assessment is located and who is a record owner of the property. (Ref. 13-314 RS Neb.)
(D) All sidewalks shall be repaired in conformity with such plans and specifications as may be approved by the Governing Body.
(E) Assessments made under this section shall be made and assessed in the manner provided in section 17-524 RS Neb.