136.06 REMOVAL OF SNOW, ICE, AND ACCUMULATIONS.
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 48 hours, 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])