[1971 Charter Laws, § 334; Laws of N.Y. (1915) ch. 535, § 100; Laws of N.Y. (1916) ch. 543, § 1; L.L. No. 3-1979, § 1; L.L. No. 1-1987, § 1; L.L. No. 1-1989, § 1]
(a) 
The common council shall have power to cause sidewalks on the streets and highways in the city to be constructed and cause them to be altered, repaired, cleaned, or to otherwise improve the space between the outside limits of the street, the curb or improved portion of the street, and to determine and prescribe the manner of doing the same, the materials to be used thereon, and the quality of such materials. The council shall direct that the whole of any improvement of work be then assessed upon the property deemed benefitted, or that the whole or part thereof be charged to the city at large, and the remainder, if any, assessed to the property deemed benefitted to the owner or occupant and be collected in the same manner as other taxes are collected by virtue of this act. Such expense shall be a lien on the land or lot. Such expense assessed against the land deemed benefitted may be recovered by action brought against such owner or occupant. Whenever the common council shall determine to require such improvement to be made, a notice thereof shall be served on such owner or occupant, or the common council may cause to be published once in the official paper a copy of the resolution requiring such improvement to be made, stating a period of time of at least 20 days in which such improvement is required to be made. If such improvement is not made within the required time, the common council may make the improvement. The expense thereof shall be payable by the owners or occupants and shall also be a lien upon the lands or lots. If an owner or occupant elects to make the improvements upon receiving the notice from the city as provided in this section, the owner or occupant shall notify the city of his election to do so before the improvement is commenced, and the city shall be obligated to oversee the construction in order that the improvement meets city specifications.
(b) 
Notwithstanding the provisions of subsection (a) of this section, the expense assessed any owner or occupant of real property pursuant to this division shall not include the following:
(1) 
The expense of installing that portion of a sidewalk exceeding a width of 10 feet.
(2) 
The expense of installing curbs or curb cuts when such work is caused to be done pursuant to this division.
(3) 
The expense of ornamentation with trees when such work is caused to be undertaken pursuant to this division.
(4) 
The expense of constructing superstructures over streams or streambeds.
(c) 
If owners or occupants shall, within the required time and at their own cost and expense, elect to undertake and make the improvement which the common council has caused to be required pursuant to this division, the expense incurred by the owner or occupant for that portion greater than 10 feet of sidewalk, curbs, curb cuts, or superstructures over streams and streambeds shall be reimbursed to the owner and paid by the city from the general fund of the city.
[1971 Charter Laws, § 335; Laws of N.Y. (1915) ch. 535, § 100; Laws of N.Y. (1916) ch. 543, § 1; L.L. No. 3-1979, § II; L.L. No. 1-1987, § II; L.L. No. 1-1989, § 1]
After the expense established in section LL5-56 shall be determined and ascertained, the common council shall make or cause to make an assessment. The roll thereof shall contain the name of the owner or occupant, if known to the common council, a brief description of the property sufficient for identification, and the amount of the expense. Thereupon, for the purpose of making any such assessment or improvement, the city auditor shall proceed in the same manner as prescribed for making sewer assessments, except as modified in this division.
[1971 Charter Laws, § 336; L.L. No. 1-1989, § 1)
If bonds are to be issued to finance improvements pursuant to section LL5-56, the assessments which are to be levied for the purpose of paying the expense of such improvements shall be payable in annual equal installments with the option and privilege to such owner or occupant to pay the whole of such taxes so assessed without interest within 30 days from the time of the completion of such assessment roll. The number of installments shall equal the term, in years, of the bonds or certificates of indebtedness pursuant to section LL5-60. Such option or privilege may also be exercised at the time when any installment becomes due, provided that the owner pays in addition the whole amount of interest that would accrue if the owner paid the whole of such assessments in equal annual installments.
[1971 Charter Laws, § 337; L.L. No. 1-1989, § 1; L.L. No. 2-1989, § 1; Res. No. 67-96, 8-27-1996]
(a) 
In this section:
(1) 
Sidewalk means that portion of a street outside of the roadway used, or set aside, for the use of pedestrians.
(2) 
Street means the entire area conveyed, acquired, or dedicated to public use and passage. The word "street" shall include in its meaning the words "avenue," "alley," "drive," "place," or any other words used to designate the public thoroughfare.
(b) 
It shall be the duty of every owner of any premises abutting on any public street to keep the sidewalk in front of the premises in good order and repair.
(c) 
It is the privilege, and on notice from the department of public works, it shall be the duty of any owner of any premises or parcel of land within the city to repair and/or reconstruct the sidewalk in front of the premises or parcel between the street line and the curb or improved portion of the street.
(d) 
If the work shall be ordered by the city, the director of the department of public works shall notify the owner of any premises in front of which the work shall be required to be done, that if the work is not done by the owner within 20 days, the work shall be done by the city, and the expense thereof shall be assessed upon the premises. This notice shall also notify the owner that he may, within 20 days, provide the director of the department of public works a written statement specifying why such work should not be done, it is needed, or can reasonably be delayed. The director shall investigate and make a written final determination including findings of fact and conclusions as to whether such work shall be required. All notices by the city to the landowner shall be served personally or by mailing the notices in the manner prescribed for the mailing of notices and the mailing of taxes due by the city assessor.
(e) 
If any such work shall not be done within the time specified, the department of public works may cause such work to be done, and the full expense thereof shall be charged against and a lien assessed upon such premises. Notwithstanding the provisions of this section, the expense assessed for such repairs and reconstruction shall not include the following:
(1) 
The expense of installing that portion of a sidewalk exceeding a width of 10 feet.
(2) 
The expense of installing curbs or curb cuts when such work is caused to be done pursuant to this division.
(3) 
The expense of ornamentation with trees when such work is caused to be undertaken pursuant to this division.
(4) 
The expense of repairing or reconstructing the superstructures over streams or streambeds.
(5) 
Where sidewalk was originally constructed by the city utilizing reinforced concrete and the sidewalk is an integral part of the paved portion of the street, the expense in excess of the expense which would be reasonably incurred for the repair of sidewalks which are not constructed of reinforced concrete and are not an integral part of the paving.
(f) 
Whenever the relocation of any installed sidewalks meeting city standards is necessitated because of the construction or a widening of pavement on any street, the cost or expense therefor shall be paid solely by the city from the general fund. No part of such cost or expense shall be assessed against the premises upon which or abutting which the sidewalk lies.
(g) 
If the city undertakes the ordered work utilizing bonded funds, the cost of the reconstruction or repair to be repaid by the landowner shall be payable in equal annual installments over the duration of the bond, not to exceed a five-year period with interest charged at the bonded interest, and not to exceed 6% per annum. If general funds of the city are utilized, owners of property shall, or, if bonded funds are utilized, owners of property may, pay the whole of such improvements so assessed in the same manner as city taxes. Thereafter, the option to prepay may be exercised at the time when any installment becomes due, provided that such owner pay, in addition, the whole amount of interest that would accrue if the owner paid the whole of such assessments in equal installments.
(h) 
If the owner of any lands, the grade or level of which is above the established grade of the sidewalk in front of his lands, shall neglect or refuse to protect such land and to grade such land so as to prevent dirt, earth, stones, or other material from falling, or after service upon him of notice, the director of the department of public works shall cause such work to be done in the same manner as provided in this division.
[1971 Charter Laws, § 337A; L.L. No. 3-1979, § IV; L.L. No. 1-1987, § IV]
(a) 
For the purpose of paying the expense of improvements specified in this article, including that portion to be borne by general tax, and in anticipation of the collection of taxes, the common council shall issue certificates of indebtedness or revenue bonds in anticipation of such respective amounts and payable at such respective times, not exceeding five years from the date of issue, as the common council may deem advisable, with interest not exceeding 6% per annum.
(b) 
Such certificates of indebtedness or revenue bonds shall be sold to the highest bidder for cash, at not less than par value.
Notice of such sale shall be published once a week for three successive weeks in such newspaper, or as the common council may designate.
(c) 
The certificates of indebtedness or revenue bonds shall be signed by the mayor and city auditor and countersigned by the city clerk.
[1971 Charter Laws, § 337B; L.L. No. 3-1979, § V; L.L. No. 1-1987, § V]
If bonds are to be issued to finance improvements specified in this article, the assessments which are to be levied for the purpose of paying the expense of such improvement shall be payable in five annual equal installments with the option and privilege to such owner or occupant to pay the whole of such taxes so assessed without interest within 30 days from the time of the completion of the assessment roll. Such option or privilege may also be exercised at the time when any installment becomes due, provided that the owner pays in addition the whole amount of interest that would accrue if the owner paid the whole of such assessments in equal annual installments.
[1971 Charter Laws, § 337C; L.L. No. 3-1979, § VI; L.L. No. 1-1987, § VI]
(a) 
After correction and confirmation of an assessment under this division, the corrected or confirmed assessment shall be a lien and charge upon the property as provided in this section. The portion thereof to be paid by the property owner shall become a lien upon the property as provided in this division.
(b) 
The common council shall cause the assessment levy to be collected in the same manner as is provided for the collection of other taxes in the city, except as otherwise provided. Immediately after the correction and confirmation of such assessments, the common council shall cause the warrant for the collection of such assessment to be delivered to the city clerk, who shall publish in the official paper of the city a notice that he has received such warrant and tax roll, that such taxes or any installment thereof may be paid to him for 30 days without fee, that upon expiration of such 30 days, the first installment of such taxes will become delinquent, and that each succeeding installment thereafter, together with the interest on the whole amount of such taxes remaining unpaid, will be payable one year after the time fixed for the payment of the installment immediately preceding, and will become delinquent 30 days thereafter. The clerk shall then proceed according to such notice. Such delinquent taxes shall be subject to the same fees and penalties as delinquent taxes on the city tax roll.