§ 97.009 FAILURE TO MAINTAIN PARKING OR TERRACE.
   If the abutting property owner does not perform an action required under the above section within a reasonable time, the city may perform the required action and assess the cost against the abutting property for collection in the same manner as a property tax.
(Iowa Code § 364.12(2)(e)) (1999 Code, § 135.09) Penalty, see § 10.99