If such sidewalks are not constructed, reconstructed, or repaired in the manner or within the time prescribed, the Common Council may, by resolution, cause the same to be done and the cost thereof assessed against the lots or parcels of land fronting or abutting upon the sidewalks so constructed, reconstructed, or repaired, and the cost of such work shall be assessed and certified in the manner as provided by the state.
(Prior Code, § 93.055)