§ 15-6-502 — Assessment; costs included; property affected

The total cost of all sidewalks constructed by the city
contractor under this article, which includes that of the
sidewalk proper as well as that of any notice, curbing, grading,
handrailing, private crossing and all other necessary expenses,
shall be assessed by the governing body by motion, resolution or
ordinance as a special assessment against the property in front
of which the sidewalk is built. The property occupying street
corners shall be assessed for that part of the sidewalk thereon
which is within the street intersection.