Should any excavation be left open or only partly refilled for twenty-four (24) hours after the water service pipe is installed and connected with the water system, or should the work be improperly done, the City shall have the right to finish or correct the work, and the Council shall assess the costs to the property owner. If the property owner is assessed, such assessment may be collected with and in the same manner as general property taxes.
(Code of Iowa, Sec. 364.12[3a & h])