The cost of construction, reconstruction or repair of sidewalks under TMC 12.35.060(c), Condemnation and reconstruction, including the cost of preparing plans and specifications and providing supervision of such work, shall be levied as a service assessment under Chapter 3.45 TMC, Article III, on all the lots and pieces of land abutting on the sidewalk improvement according to the front foot thereof. (Ord. 17439 § 8, 12-7-99. Code 1981 § 40-168. Code 1995 § 130-376.)