Said Board of Trustees in making, altering, or repairing sidewalks and curbs shall have power, subject to the ordinances and bylaws of said Village, on giving 12 days' notice to the parties interested, of the time and place of hearing, to assess the owners of lands or buildings benefited thereby, so much of the expense of making, altering, or repairing said sidewalks and curbs as they shall judge such lands or buildings abutting such sidewalks and curbs to be benefited thereby; such assessment not to exceed 50 percent of the cost of such making, altering, or repairing. And when they shall make any assessment, they shall make a report thereof, in writing, setting forth their doings in that respect, and cause said report to be recorded in the Village Clerk's office; and when so recorded the amount so assessed shall be and remain a lien in the nature of a tax upon the land so assessed until the same shall be paid. From such assessment there shall be the right of appeal to the county court as is provided in case of laying out, constructing, or repairing sewers and drains in the charter of said Village, and the final decision of the county court in the matter of such appeal, where the record thereof is recorded as aforesaid, shall be a lien upon the lands so assessed, but such appeal shall not delay the making, altering, or repairing of such sidewalks and curbs.