The Council, after making its findings, shall then, by resolution, declare its intention to have such sidewalks constructed and shall proceed as provided by Section 13.16.040 to have a hearing – and after the hearing, unless there is a sufficient showing to the satisfaction of the council that the sidewalks are not necessary, the council shall order the construction of the sidewalks in front of the properties affected, with such sidewalk to meet city requirements – and notice of the decision of the council shall be made by written notice to the record owners of the property, at their last known ad dresses as shown by the tax records of the county – and such owners or their successors shall have a period of sixty days in which to cause such sidewalks to be constructed. (Ord. 1385, 1976)