(A) Ice and snow a nuisance. All snow and ice remaining upon public sidewalks is hereby declared to constitute a public nuisance, and shall be abated by the owner or tenant of the abutting private property within 12 hours after such snow or ice has ceased to be deposited.
(B) City to remove snow and ice. The city may cause to be removed from all public sidewalks, beginning 24 hours after snow or ice has ceased to fall, all snow and ice which may be discovered thereon, and it shall keep a record of the cost of such removal and the private property adjacent to which such accumulations were found and removed.
(C) Cost of removal to be assessed. The City Clerk shall, upon direction of the Council, and on receipt of the information provided for in division (B), extend the cost of such removal of snow or ice as a special assessment against the lots or parcels of ground abutting on walks which were cleared, and such special assessment shall, at the time of certifying taxes to the County Auditor, be certified for collection as other special assessments are certified and collected.
('69 Code, § 5.05) Penalty, see § 10.99