If the city engineer determines that a sidewalk or culvert abutting property is to be repaired or reconstructed, a notice shall be sent to the owner of the property by first-class mail at the owner’s address as known to the city engineer, or if not so known, as indicated on current records of the county assessor. The notice shall state the repair or reconstruction required, the time limit as specified in section 7.154 for complying with the requirement, and state that the cost shall be borne in accordance with section 7.153 or 7.154.