A.   Required: It shall be the duty of the owner or tenant of any premises abutting or adjoining any public sidewalk to remove all snow and/or ice from such sidewalk. (1965 Code § 9-2-1)
   B.   Notice Of Removal: It shall be the duty of the Town to give notice to any owner or tenant of any property to remove snow and/or ice, which notice shall be sent by registered mail to the last known address of such owner, tenant or occupant. The owner or occupant shall have not more than twenty four (24) hours from and after receipt of such notice, within which to remove the snow and/or ice as set forth in said notice. (1965 Code § 9-2-2)
   C.   Failure To Comply; Removal By Town: Upon failure of an owner or tenant to comply with the provisions of this Section, the Town 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. (1965 Code § 9-2-3)