It shall be the duty of the city clerk and public works director, with the assistance of the contractor if a private contractor has been engaged, each year hereafter on or before the first day of July to prepare a list of all lots, fractions of lots or other real estate in the city, not heretofore taxed, upon which buildings, houses or improvements have been made, constructed or erected, necessitating the removal of garbage, since the last assessment, and any additions to buildings or houses or changes in business carried on in the city which will effect the rate of tax hereinafter set forth to make the necessary additions and changes in the list of lots liable for garbage taxes.
(Ord. 475 § 8, 1998).