Upon the failure to collect such special tax as heretofore provided, it shall be the duty of the City Clerk on or before April 1, in each year, to make report of all such special tax in writing to the County Treasurer, of all the lots and parcels of land upon which such special tax shall be so unpaid, with the names of the respective owners thereof, so far as the same are known to said Clerk, and the amount due and unpaid upon each tract, together with a copy of the ordinance ordering the construction of said sidewalk, which report shall be accompanied by oath of the Clerk that the list is a correct return of the lots and parcels of land on which the special tax levied by authority of said city for the partial cost of the sidewalk in said ordinance specified remains due and unpaid, and that the amounts therein stated are due and unpaid, have not been collected, or any part thereof.
('71 Code, § 9-3-7)