Whenever any expense shall have been incurred by the city upon or in respect to any single lot or parcel of land, which expense is chargeable against such lot or parcel of land and the owner thereof, and is not of that class required to be prorated among several lots or parcels of land in a special assessment district, the amount of labor and material or any other expense or service for which such expense was incurred, with a description of the lot or parcel of land upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to the Council. Such expense shall be charged as a special assessment and the procedure and enforcement of payment shall conform with the provisions of the Charter.
(`73 Code, 12.223, § 1.123)