Section 92. Repair of sidewalks; removal of snow and ice

The commissioner
  of public works shall have full power and authority to require the owner
  of property abutting upon a street  to  repair  any  sidewalk  in  front
  thereof  or bring the same to true grade, and to remove the snow and ice
  therefrom. Where the owner of such property shall  fail  or  neglect  to
  repair  any sidewalk or bring the same to true grade for five days after
  written notice so to do has been served on him, either personally or  by
  delivering  the  same  at  his  residence, or if he be a non-resident by
  mailing the same to him at his last known place of residence, or if  the
  name of the owner or his place of residence can not be ascertained after
  due  diligence,  by  posting  the  same  in a conspicuous place upon the
  premises; or where the owner of any such premises shall fail or  neglect
  to  remove  snow  and  ice  from  any  such  sidewalk after the same has
  remained thereon for more than twelve hours, and the commissioner  shall
  have  repaired such sidewalk or brought the same to grade or removed the
  ice or snow therefrom, a bill for the expenses incurred thereby shall be
  presented to the  owner  personally  or  by  leaving  the  same  at  his
  residence or, if he be a non-resident, by mailing the same to him at his
  last  known  place  of  residence,  or, if the name of such owner or his
  place of residence can  not  be  ascertained  after  due  diligence,  by
  posting  the  same  in  a  conspicuous place on the premises; and, if he
  shall fail to pay the same within ten days thereafter, the  commissioner
  shall  file  each  year  immediately  preceding  the time for making the
  annual assessment-roll his certificate of the actual cost of  the  work,
  together  with  a  statement  as  to  the property in front of which the
  repairing or grading or cleaning was done, with  the  assessors  of  the
  city,  who  shall,  in  the  preparation  of the next assessment-roll of
  general city taxes, assess such amount upon such property, and the  same
  shall  be  levied, corrected, enforced and collected in the same manner,
  by the same proceedings, at the same time, under the same penalties  and
  having  the same lien upon the property assessed as the general city tax
  and as a part thereof.