When any expense shall have been incurred by the city upon or in respect to any single premises, which expense is chargeable against the premises and the owner thereof under the provisions of the City Charter or any ordinance of the city or law of the state, and is not of that class required to be pro rated among the several lots and parcels of land in a special assessment district, an account of the labor, material, and service for which the expense was incurred, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the City Treasurer, who shall immediately charge and bill the owner, if known. In the event that the City Treasurer finds that the amount is not otherwise collectable, he or she shall report the same to the Council which may direct the City Assessor to prepare a special assessment roll covering all charges of this type reported to it, together with a penalty of 10%. This roll shall be filed with the City Clerk, who shall present the same to the Council. Thereafter, the same proceedings shall be followed in respect to this special assessment roll as are provided in § 150.08(A) and subsequent provisions of this ordinance, and all the provisions of those sections with reference to special assessments generally shall apply to special assessments under this section, insofar as the same may be applicable.