After thirty days from the date of completion of notice to the owner of the resolution referred to in Section 905.02, if no application for a permit is pending and no permit has been granted to or on behalf of any owner or owners, the Safety-Service Director, or Council, shall proceed to construct or repair such sidewalks at the expense of such owners or employ a contractor to perform such work at the owner's expense. All expenses so incurred shall be assessed on the abutting property or properties. The assessments shall be collected in the same manner as in the case of improvements.