If construction or repair of the sidewalk is not completed within 30 days after the service of the notice, the public works superintendent shall carry out the needed work on the sidewalk. Upon completion of the work, the public works superintendent shall submit a report to the council. The report shall contain an itemized statement of the cost of the work and the proportionate share of the cost on each lot or parcel of land adjacent to the sidewalk upon which the work has been done. (Ord. 223 § 8, 1977).