It is the responsibility of the abutting property owners to remove snow, ice, and accumulations promptly from sidewalks. If a property owner does not remove snow, ice, or accumulations within forty-eight (48) hours after cessation of such accumulation,, the City may do so and assess the costs against the property owner for collection in the same manner as a property tax.
(Code of Iowa, Sec. 364.12[2b & e])