§ 40-29-18 — Snow and ice removal from sidewalks - Assessment - Street commissioner to make and file assessment list

to make and file assessment list.
If snow and ice are not removed from sidewalks within the time and in the manner provided
by the ordinances of the municipality, the snow and ice may be removed by or under the
direction of the street commissioner and the necessary expense thereof shall be chargeable
against the abutting property. Annually, on or before May first, the street commissioner shall
make and file in the office of the city auditor a list showing separately the amount chargeable
and assessed against each lot and tract and stating the name of the owner of each such lot or
tract so far as known to the street commissioner.