A.    The owner of property on which or adjacent to which a current service has been performed shall be personally liable for the cost of such service. As soon as the service has been completed and the cost determined, the clerk or other designated official shall prepare a bill and mail it to the owner, and thereupon, the amount shall be immediately due and payable at the office of the clerk. (1974 Code § 800.13)
   B.    On or before September 1 of each year, the clerk shall list the total unpaid charges for each type of current service against each separate lot or parcel to which they are attributable under this chapter. The council shall then levy such charges against the property or properties so benefited as a special assessment pursuant to the provisions of Minnesota statutes section 429.101. Such assessments shall thereupon be certified by the clerk to the county auditor, and the same shall be collected the following year along with current real estate taxes and the collection thereof, enforced in the same manner in all respects as such real estate, subject to like penalty, costs and interest charges. (1974 Code § 800.15)