Assessment respecting sidewalk or curbing
128Where the work undertaken is a sidewalk or curbing, only the abutting parcels on that side of the street upon which the work is constructed shall be specially assessed, but where a petition to the council praying that a sidewalk be constructed on one side of a street only, is made by the owners of abutting parcels on both sides of the street or the portion thereof on which the sidewalk is proposed to be constructed, the council may order that the cost of the work shall be borne by the owners of abutting parcels on both sides of the street.