Upon failure of the owner, tenant or occupant of said premises to comply with the terms and conditions of said notice, then and in that event the city shall have the right to remove such snow and ice and assess the cost thereof against the premises abutting the sidewalks. Such assessment to be certified to the county assessor or other proper county official having charge of the making of the assessment roll, and such assessment to be placed on the assessment roll and collected in the same manner as other municipal taxes are collected. (1961 Code)