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percent) assessed against the lots and lands for which such connections are <br />made. Said assessments shall be certified and collected as other assessments for <br />street improvement. <br />141.19. SIDEWALKS. <br />Council may by resolution declare that certain specified sidewalks, curbings, or <br />gutters shall be constructed or repaired. Upon the adoption of such a resolution, <br />the Clerk of Council shall cause written notice of the passage thereof to be <br />served upon the owner, or agent of the owner, of each parcel of land abutting <br />upon such sidewalk, who may be a resident of the City, in the manner provided <br />by law for the service of summons in civil actions. The Clerk shall return a copy <br />of the notice within the time and manner of service endorsed thereon, signed by <br />the person serving it, to the Director of Public Works, who shall file and pre- <br />serve such return. For the purpose of such service, if the owner of any such <br />property is not a resident of the City, any person charged with the collection of <br />rent, or the payment of taxes on such property, or having control thereof in any <br />way shall be regarded as the agent of the owner, and service upon such person <br />shall have the like force and effect as though personal service were made upon <br />the owner thereof. If it appears in any such return, however, that the owner is a <br />nonresident, or that neither such owner or agent could be found, publication of a <br />copy of the resolution in a newspaper of circulation in the City in the manner <br />provided for service and publication of resolutions for street improvements, <br />shall be deemed sufficient notice to such owner. If such sidewalks, curbings, or <br />gutters be not constructed or repaired within 30 days from the service of notice, <br />or the completion of the publication, the Director of Public Works may proceed <br />by direct employment of labor, or by contract, to do or have done the said con- <br />struction or repair at the expense of the owner and all such expense shall be as- <br />sessed on all the property abutting or bounding thereon. Such assessment shall <br />be collected in the same manner, with a penalty of five percent and interest for <br />failure to pay at the time fixed by the assessing ordinance, as in cases of other <br />improvements. <br />141.20. FURTHER PROCEEDINGS UNNECESSARY. <br />No other or further proceedings for the construction or repair of sidewalks, curb- <br />ings and gutters, and levying assessments therefor, shall be necessary than the <br />proceedings required under this and the preceding Section. In any case in which <br />special assessments may be made on property for all the cost of constructing or <br />repairing sidewalks, curbings or gutters, such assessments within the limit of 33 <br />and one third percent of the real value of the property shall be a valid assessment <br />thereon. <br />141.21. ASSESSMENT BONDS. <br />Council may at any time borrow money and authorize the issuance of notes or <br />bonds according to law therefor in anticipation of the collection of assessments <br />levied for the purpose of paying the cost of constructing or repairing sidewalks, <br />which are to be or have been constructed by the Director of Public Works upon <br />the failure of the owners of the property to construct or repair the same, pursuant <br />to notice as provided in Section 141.19. <br />141.22. ALTERATIONS OR MODIFICATIONS IN CONTRACT. <br />When it becomes necessary, in the opinion of the Director of Public Works in <br />the prosecution of any work or improvement under contract, such alterations or <br />