Delinquent accounts shall be certified with the City Clerk-Treasurer, who shall prepare an assessment roll each year providing for assessment of the delinquent amounts against the respective properties served. The assessment roll shall be delivered to the Council for adoption on or before October 1 of each year. Upon such adoption, the Clerk-Treasurer shall certify the assessment roll to the County Auditor for collection along with taxes.
(Prior Code, § 3.5)