The Director of Administration shall give written notice to the owner of lots, parts of lots or parcels of land abutting on any gutter that shall need cleaning, as required in Section 901.01. If the person so notified does not clean the gutter within ten days from the service of the notice, the Director shall cause the same to be cleaned at a reasonable cost, which cost, if not paid within fifteen days after the cleaning of the gutters, shall be certified to the County Auditor for collection as taxes are collected.
(1984 Code Sec. 91.05)