For constructing and repairing sidewalks, and bringing them to grade for that purpose, the governing body may: 1. Issue or sell bonds in the same manner as provided in Section 22-128 of this title for issuing bonds for public improvements; or 2. Make assessments on all lots and pieces of ground abutting on the improvement, according to the front foot thereof, and proceed with improving sidewalks in the manner provided for "Street Improvements". When streets and sidewalks are graded, paved and built at the same time, assessments for such improvements shall be made at the same time and by the same appraisers.
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