The Council shall, at least once each year, by ordinance assess upon each of the lots or parts thereof or parcels of land fronting upon sidewalks which have been so repaired or laid the cost of making the repairs or laying the same including legal, administrative and engineer costs attributable thereto. In each case all such assessments may be combined in one assessment roll and the same shall be entered in the docket of City liens and collected in the same manner as is provided by ordinance for the collection of assessments for local improvements. (Ord. 177, passed 9-8-2020)