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2218 LAl1'S OF FLORIDA <br /> Section 110. The City Council may adopt a resolution directing, <br /> and requiring the owner of any lot, parcel or tract of land front- <br /> ing or abutting on any street, avenue, alley or other public way to <br /> construct, build or repair a sidewalk, foot pavement, curb or <br /> gutter, or either one or more of said improvements thereon, to be <br /> built in front of such abutting property, and upon a grade, and <br /> of such materials, width and other dimensions and in such man- <br /> ner as the City Council shall direct. The said resolution shall <br /> fix a time within which the said work shall be done by the owner, <br /> and a copy of said resolution shall be served upon such owner <br /> or upon the agent of such owner, or if the owner is a non-resident <br /> or cannot be found within said City, and has no known agent <br /> within the City, a copy of such resolution shall be published once <br /> each week for two consecutive weeks in some newspaper published <br /> in said City, and a copy thereof posted upon said lot, parcel <br /> or tract of land; or if no newspaper is published in said City, <br /> such posting upon said lot, parcel or tract of land shall be deemed <br /> sufficient. If the owner, or owners shall not, within the time fixed <br /> in said resolution, build, construct or repair such sidewalk or foot <br /> pavement, curb or gutter, or either one or more of said improve- <br /> ments in the manner and as directed in said resolution, the <br /> City Council may cause the same to be clone and pay therefor, and <br /> charge, assess and collect the expenses thereof against such lot, <br /> parcel or tract of land, and against the owner or owners thereof. <br /> But nothing in this section shall be construed to be in conflict <br /> with Section 59 et seq. of this Act, but both shall exist as cumu- <br /> lative, and as independent modes of procedure, either to be fol- <br /> lowed in the discretion of the City Council. <br /> All the provisions of Chapter 9298 of the Laws of Florida rela- <br /> tive to the making of said assessment and proceedings subsequent <br /> thereto, notice to hear complaints and action thereon and the <br /> effect thereof, and providing for the issuance of bonds based upon <br /> said assessments as contained in Chapter 9298 of the Laws of Flor- <br /> ida, shall be applicable to and may be followed in making and <br /> enforcing the assesmentx authorized by this section. <br /> Section 111. The fiscal year of the City of Vero Beach shall <br /> end on October 31 of each year; and as soon thereafter as possible <br /> the City Council shall have an audit made of all the books of the <br /> City of Vero Beach, and a competent accountant or flrm of ac- <br /> countants shall be employed for this purpose. <br /> Section 112. All officers of said City shall be exempt from jury <br /> duty during their respective terms of office. <br /> 135 <br />