In case the Town has paid for the construction, renewal or repair of the sidewalk as provided in this Article, then the Town Council shall, at a regular meeting, assess the cost of such construction, renewal or repair to the lot, together with ten percent (10%) penalty thereon to defray the cost of collection. It is the duty of the Town Clerk to certify the assessment to the County Clerk and Recorder, or to the official having custody of the tax list at the time such certification is made, to be placed by him or her upon the tax list for the current year and collected in the manner provided by law; provided however, that no such assessment shall be so certified until notice of such assessment has been published in a newspaper of general circulation published in Town, for a period of not less than one (1) week, giving notice to the owner or agent of the lot to appear before the Town Council at a specified meeting, not less than ten (10) days after such publication, where he or she may be heard as to the justness and correctness of the assessment. (Prior code 12.04.050; Ord. 1288 §1, 2008)