On or before September 1 of each year, the city clerk shall list the total unpaid charges for each type of current service and charges under this chapter against each separate lot or parcel to which they are attributable under this chapter. The city council may then spread the charges against property benefited as a special assessment under the authority of Minnesota statutes section 429.101, as it may be amended from time to time, and other pertinent statutes for certification to the county auditor and collected along with current taxes the following year or in annual installments, not exceeding ten (10), as the city council may determine in each case. (Elko 2004 Code § 90.01)