If the sidewalk work referred to in section 22-81 hereof is emergency work or repair requiring prompt attention and ordinary maintenance work, and the owner does not cause such work to be done within ten (10) days after the notice or publication as in such section provided, then the director of public works may cause the same to be put in good and substantial repair and pay the cost thereof out of the funds apportioned to his department. An accurate account of the cost of the making of such repairs in front of and adjacent to each tract of land shall be kept. The director of public works shall, at the end of May of each year, charge against the tracts of land in front of which any such repairs have been made during the preceding year, the cost thereof, and shall make a written report to the council thereof, which report shall contain a description of each tract of land so charged and the amount with which it is chargeable. If the council approves such report by ordinance regularly passed, levying and assessing such costs, the director of finance shall place the amount so charged and assessed on the land tax book for the next tax payment period, which assessment shall be a lien upon the property so charged from the date of such entry in the land tax book. Such assessment shall be subject to the same penalties and shall be collected and may be enforced with the same effect and in the same manner as in the case of general taxes. Such assessments, when collected, shall be credited to the fund from which the money was paid by such department.

(Code 1964, § 14.420)