The administrative clerk shall certify to the city council the costs of any improvements or work required by this chapter and the city council shall thereupon proceed by resolution to assess a special tax or assessment upon each lot or parcel of land for such sum of money as may be required for the purpose of paying the costs of such improvements and such resolution shall contain a list of the assessment and apportionment, which shall, as nearly as practicable, contain a correct description of the real property on which such tax or assessment is assessed or apportioned, with the name of the person owning the same, if known, and the amount of such special tax as assessed or apportioned against such property. (Ord. 01-2001, 3-20-2001; amd. 2004 Code)