In addition to the posting of the copy of the resolution mentioned in the preceding section the Street Transportation Director shall notify the owner of each lot or parcel abutting upon any sidewalks to be constructed of the passage of such resolution and notify them that they shall commence work within thirty days from the date of the notice and that, upon failing to commence such work and prosecute the same to completion within a period of thirty days, the City will proceed to construct such sidewalk and make the same a lien upon the abutting lot or parcel and have such lien extended as a tax against the property to be collected as other taxes of the City on the property at the next period at which City taxes may become due and payable. (Code 1962, § 35-72; Ord. No. G-3313, § 1)