In case any owner, occupant or agent shall refuse to build or maintain his half or portion of the partition fence, the parties interested or aggrieved by the owner, occupant or agent of the property to be fenced, may notify the chief of police of the refusal, and it shall be the duty of such chief of police to serve notice in writing upon the party refusing to perform his share of the work or pay for his portion of the partition fence, which notice shall set forth the kind of fence to be built and the time which the fence is to be completed, and after service of the notice and at the expiration of the time fixed therein for the completion of the partition fence, if the work shall not be done or provision made for the completion thereof, the person aggrieved may erect or repair the fence and certify the same, together with a transcript of the notice and service thereof, duly verified, to the city council, and thereupon one-half of the actual cost thereof, within the limitations fixed in this chapter, shall be certified to the county treasurer of Woodbury County, Iowa, as a special tax against the lot or parcel of land owned by the offending property owner, the same to be collected in the manner as other taxes and in accordance with the provisions of Section 113.6, Code of Iowa, and amendments thereto.