O-071-26 Authorizing the appropriation and expenditure of an amount not to exceed $500,000 from the Capital Improvement Fund for the 2026 Sidewalk Program; authorizing the expenditure of an amount not to exceed $1,750,000 from the Special Assessment Improvement Fund for the 2026 Sidewalk Program; authorizing the expenditure of an amount not to exceed $ 1,250,000 from the Tree Assessment Fund for the 2026 Sidewalk Program; authorizing the Mayor to prepare plans and specifications, acquire required rights-of-way as appropriate, prepare bids and enter into contracts for this project; and declaring an emergency.