On or before October 1 of each year, the city administrator must list the total unpaid charges for street lighting and tornado siren services against each separate lot or parcel to which they are attributable. The council will then spread the charges against the property benefited as a special assessment under Minnesota statutes section 429.101, as it may be amended from time to time, and other pertinent statutes for certification to the director of property taxation of Scott County and collection the following year along with the current taxes. (Elko 2004 Code § 54.07; amd. 2011 Code)