The City Council shall file with and certify to the levying board November 1 of each year and file with the State Auditor a copy of the adopted budget statement, together with the amount of the tax to be levied and proof of publication. The City Council shall not certify any tax that exceeds the maximum levy prescribed by state law; provided, in certifying the amount to be so levied, allowance may be made for delinquent taxes not exceeding 5% of the amount to be levied, plus the actual percentage of delinquent taxes for the preceding tax year.