The city council may, by resolution, order the construction, reconstruction or repairing of permanent sidewalks upon any street within the limits of the city, but the construction of a permanent sidewalk shall not be made until the bed of the same shall have been so graded that when completed, said sidewalk will be at the established grade, and assess the cost thereof on the lots or parcels of land in front of which the same shall be constructed, reconstructed or repaired, in proportion to the special benefits conferred upon the property thereby and not in excess thereof, and the city clerk shall certify the amount of such assessment to the county auditor, and it shall be collected the same as other taxes. (Ord. 8, 9-5-1921; amd. 2004 Code)