Whenever the municipal governing body deems it necessary for the public safety to repair any sidewalk in the municipality which has been or may hereafter be constructed, it may declare, by resolution, an emergency to exist for the protection of the public safety, by reason whereof it is necessary to make the repairs immediately. Upon the adoption of the resolution, notice shall be given to the owner or occupant of the property directing him to make the repairs within three (3) days after the service of the notice. If the owner or occupant cannot be found, the notice may be served by posting a copy of the notice upon the lot or parcel or real property abutting upon the portion of the street where the sidewalk repairs are necessary. If the repairs are not completed within the three-day period, as directed in the notice, the municipality may proceed to construct or repair the sidewalk, or let a contract therefor without advertisement. The cost of making the repairs shall then be assessed against the abutting property in the manner provided for sidewalk improvements. All such assessments which amount to Ten Dollars ($10.00) or less shall be paid in one installment at the next tax paying period after the amount is certified.