The abutting property owner shall remove snow, ice, and accumulations promptly from sidewalks. If a property owner does not remove snow, ice, or accumulations within 24 hours after the cessation of a snow event, the City may do so and assess the costs against the property owner for collection in the same manner as a property tax. When ice has so formed upon any sidewalk that it cannot be removed, the owner, occupant or person in charge of abutting property shall keep such ice sprinkled with salt, ashes, sawdust, or sand in such manner as to prevent such sidewalk from being dangerous to persons using the same. The abutting property owner may be liable for damages caused by failure to remove snow, ice, and accumulations promptly from the sidewalk.
(Code of Iowa, Sec. 364.12[2b and e])