If the city or any of its agents proceeds to repair, replace or reconstruct any broken or defective public sidewalk, the abutting owner shall be responsible to pay for the actual cost of labor, material, serving of notices, plus twenty-five percent to compensate for the cost of supervision and administration.  The city manager shall mail to the owner an itemized statement for all costs incurred in repairing, replacing, or reconstructing the broken or defective public sidewalk.  The statement shall contain a listing of the work performed, a description of the property affected, a listing of the costs incurred, and that the person may pay the amount set within thirty days after the date of assessment without interest or penalty.  If the owner does not pay the costs of the work within thirty days after the statement date, the city manager shall report said unpaid bill to the city council.  Upon receipt of the report by the city council, the city council shall, by resolution, levy and assess the above costs plus a fifty dollar assessment fee against the abutting parcel as provided by law. (Ord. 99-7783; S-42007, 1981)