The total cost of all sidewalks constructed by the contractor or that may be constructed or repaired by the city engineer, in accordance with the order of the city council, or in maintenance of sidewalks (which total cost shall include that of the sidewalk proper as well as that of any notice grade, blocking, handrailing, private crossing and all other necessary expenditures) shall be assessed as a special tax to the property in front of which such sidewalk is to be built or repaired, the property occupying the corners to be assessed for that of such sidewalk or repairs thereon which is within the street intersection. (Ord. 87 § 4, 1927)