If the owner or owners of any lot or lots or parts thereof or tracts of land fronting or abutting upon said contemplated improvement shall fail, refuse or neglect to have said sidewalk or sidewalks constructed, reconstructed or repaired, by the time limited by the order of the city council and specified in the notice referred to in section 7-2-6 of this chapter, the city shall cause the same to be done by contract and the cost of the construction, reconstruction or repairing of the sidewalks shall be assessed as a special assessment against the property abutting thereon, as provided for in section 7-2-7 of this chapter. When any construction, reconstruction or repairing of any sidewalk is made by the city as herein provided, the city council shall ascertain the cost thereof, including the cost of estimates, notices, inspection, preparing the plat and assessment, and shall also ascertain what portion thereof shall be assessed to the property abutting thereon, and shall then by resolution, assess such portions upon and against said property, as provided by law. (Ord. 8, 9-5-1921)