a. Whenever any owner shall have notified to repair any sidewalk, as provided in the preceding section, and shall fail to repair such sidewalk as required by the notice and ordinances of the City, the Street Transportation Director may within three days after such notice to such owner, proceed to repair such sidewalk and when so repaired by the City, the cost of such repair shall be paid by the owner of such abutting property and be collected as provided in this division.

b. The City Controller shall notify the owner of such abutting property of the amount due for repairing such sidewalk and the owner shall thereafter pay to the City Treasurer the amount of the cost of such repair. Upon the failure on the part of the owner to pay such cost within forty-five days after notice, the City Controller shall certify to the Tax Assessor of Maricopa County the amount due from such owner for the repair of such sidewalk, together with the property on which the costs for repair is a lien, which amount from the date of certification shall be extended by the County Assessor on the tax rolls of the County as a lien against such abutting property so repaired and, when so extended, it shall be collected and paid in the manner that other taxes of the City are paid. (Code 1962, § 35-69; Ord. No. G-1850, § 2; Ord. No. G-3313, § 1)