If any sidewalk contiguous to any lot, tract or parcel of real estate within the City is not cleared of snow and ice within the time specified in §32-73, it shall be the duty of the chief of police to cause such sidewalk to be cleared forthwith, and to immediately report the cost and expense thereof, and the legal description and the name of the record owner of the property to the city council. Thereupon the city council shall, by resolution, direct the city clerk to file with the county clerk a certified copy of such report and resolution, directing that the cost and expense shown in such report be placed upon the assessment rolls and tax books of the county to constitute a lien against such property and be collected in the manner provided by law.