A. The annual cost of the conveyance, distribution and apportionment of irrigation water, the construction, maintenance and repair of the irrigation works, and the charges of the North Side Canal Company, Limited, for the delivery of water from its system, shall be defrayed by assessment against each lot and parcel of land whereon irrigation water is, may be, or can be used or delivered out of the irrigation system, in proportion to the amount of water allotted to such lot and parcel of land.
B. The mayor and council shall cause to be prepared in the month of July in each year an assessment roll showing the amount assessed for the purposes aforesaid in that year against each lot, piece or parcel of real estate served by the irrigation system and subject to assessment for such purposes, and file the same in the office of the city clerk.
C. The city clerk shall publish in one issue of a newspaper printed and published in the city a notice stating that the assessment roll has been filed in his office and a time and place at which the mayor and council will hear and consider protests against any assessment made therein.
D. The assessment roll, as modified or confirmed by the mayor and council, shall be certified to the proper county officer for inclusion in and collection with the general state and county taxes of that year. (Prior code §27-10)