A. Order Construction: After such report has been rendered, the city council may order the construction of such improvement in conformity with its original order.
B. Costs: An accurate record shall be kept by the street commissioner of the cost of such construction, and the council may order an assessment, assessing the proportionate share of the expense thereof upon the real property of the owner failing to comply with the said order; and thereafter, the director of finance shall certify such assessment to the county treasurer, to be by him placed upon the assessment roll and collected as other taxes are collected. (1983 Code § 12.02.080)