§ 21-148. Repairs by city; paying for cost of repairs.

If, after being notified in the manner designated in section 21-146, the owner does not, within five (5) days of the date the notice was received by him, as shown by the return of the city manager, repair the sidewalk, then the city manager or any competent person appointed by the mayor or the city council shall proceed to repair the same, keep an accurate account of the cost thereof and report the same to the city council. Upon receipt of a statement of cost, the city council shall assess the costs of repair as a special tax against the lots abutting such repairs, and the city clerk shall prepare and issue a special tax bill therefor, to be paid to the city clerk, to the use and benefit of the city. Such bill shall bear interest at the rate of eight (8) percent per annum after thirty (30) days from the date of issuance, and any such tax bill so issued shall be a lien in favor of the city and against the lot or tract of land described in the same, for a period of five (5) years from the date of issuance.

(Code 1974, § 21-14)