If the owner, agent or occupant of any such lot or part thereof, or parcel of land, shall fail, neglect or refuse to make the sidewalk repairs within the time designated, the city superintendent may make the same and keep an accurate account of the cost of the labor and materials used in making the repairs in front of each lot or parcel of land, and shall report monthly to the council the cost of such repairs and a description of the lot or part thereof or parcel of land fronting on the sidewalk upon which such repairs are made. [Ord. 519 § 1; Ord. 306 § 4.]