When any expense shall have been incurred by the city upon or in respect to any single premises, which expense is chargeable against such premises and the owner thereof under the provisions of this chapter, or any ordinance of the city, or law of the state, and is not of the class required to be prorated among several lots and parcels of land in a special assessment district, an account of the labor, material or service for which such expense was incurred, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the City Clerk who shall immediately charge and bill the owner, if known. The Mayor shall annually on or before January 15, or at such other times as he may deem advisable, direct the Assessor to prepare a special assessment roll covering all such charges which shall not have been paid. Said roll shall be filed with the Clerk who shall present the same to the City Council. However the Council may follow the entire procedure used for other special assessments. Upon confirmation of any special assessment roll authorized by this section, the Council shall determine the number of installments in which assessments may be paid, not to exceed the highest legally permitted.
(Ord. 157, passed 7-20-83)