In the event of failure of such owner, tenant or occupant to remove this snow, rubbish or ice from any such sidewalk within twenty four (24) hours of the occurrence of such condition; then, the city may remove or have removed such snow, rubbish and ice and assess the cost thereof against the premises abutting the sidewalks. In such event the clerk of the city council shall certify such assessment to the assessor of Valley County and such assessment shall be placed on the assessment roll and collected in the same manner as other municipal taxes are collected. (Ord. 209, 7-6-1959)