Except as otherwise provided in this chapter, if the governing body deems it necessary to construct, rebuild, or repair any sidewalk in the municipality, it shall notify each owner of record at the last address shown in the recorder or the county treasurer or occupant of any lot or parcel of land that would be benefited by the sidewalk to construct, rebuild, or repair the same at the owner’s own expense and subject to the approval of the street commissioner or city engineer, within the time designated in the notice. The notice must be directed in the manner hereinbefore provided to the owner of record or occupant and must set forth what work is to be done, the character of the same as specified in the ordinance, and the time within which the owner is required to do the work. The work must be done to the satisfaction of the street commissioner or city engineer. The notice may be general as to the owner of record or occupant but must be specific as to the description of the lot or parcel of ground to be benefited by the sidewalk that is to be built or repaired. The street commissioner or city engineer shall serve such notice by certified mail or delivering a copy thereof to the occupant or owner of record of each lot or parcel of occupied land described in the notice, or as to the occupant by leaving a copy thereof at the dwelling house upon such lot or parcel of land with some person over the age of fourteen years residing therein. If any lot or parcel of land is not occupied and service by mail is deemed impractical, the commissioner or city engineer may serve the notice by posting a copy thereof in a conspicuous place therein or immediately in front thereof. If such sidewalk is not repaired within the time fixed in such notice, the street commissioner or city engineer, as soon as practicable, shall repair the same and certify the cost thereof, with the person’s return of service of the notice, to the city auditor, and the cost of such repairs must be paid out of the sidewalk special fund.