When any expense is incurred by the City upon or with respect to any separate or single lot, parcel of land or premises, which, by the provisions of this chapter, Council may charge and collect as a single lot special assessment against the same, and which is not of that class of special assessments required to be made pro rata upon several lots or parcels of land in a special assessment district, an account of the labor or services for which such expense was incurred, verified by the officer or person performing the labor or services, or causing the same to be done, shall be reported to Council in the manner it prescribes. The accounting reported to Council shall include a description of the lot or premises on or in respect to which the expense was incurred, the name of the owner or person chargeable therewith and the cost of labor or services performed. The provisions of the preceding sections of this chapter, with reference to pro rata special assessments generally and the proceedings necessary before making the improvement, shall not apply to single lot assessments contemplated in this section. Council, after review of the single lots assessment account, shall determine what amount or part of every such reported expense shall be charged and the premises upon which the same shall be levied as a single lot special assessment. As often as Council may deem it expedient, it shall require all of the several amounts so reported and determined and the several lots or premises chargeable therewith, respectively, to be reported by the City Clerk to the Assessor who shall spread such amounts against the real property chargeble therewith on the next tax roll for the collection of general City taxes.
(Ord. 81-7. Passed 7-13-81.)