8-2-3: UPON FAILURE TO COMPLY, MUNICIPALITY TO REMOVE:
Upon failure of an owner or resident to comply with the provisions of this chapter, the municipality shall have the right to remove such snow and/or ice and assess the cost thereof against the premises abutting the sidewalk. 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 charge shall be placed on the assessment roll and collected in the same manner as other municipal taxes are collected. (Revised Code 1958; amd. 1990 Code)