http://www.calgary.ca/Transportation...rovements.aspx is my answer I guess!
Kind of annoying since we personally don't use the sidewalk at all (and we get heavy traffic of people walking to a shopping complex and cutting down our street/through our alley to do so who would account for 90% of the use) so I kind am of the opinion this really is not a true "local improvement" that we should fund directly vs coming from a shared city fund for sidewalk replacement. Not sure which would be more fair.
I don't see local improvement fees levied against suburbanites for all the interchange work that needs to be done to support their parasite lifestyles.