If the owner of any lot or parcel of land against which an assessment for permanent sidewalks or driveways in excess of one hundred dollars ($100.00) is made pursuant to this chapter shall, at the time of making the special assessment, promise and agree in writing, endorsed on a certificate, or in a separate agreement, that in consideration of having the right to pay his/her assessment in installments he/she will not make any objection of illegality or irregularity as to the assessment or levy of such tax upon and against his/her property, the council may permit the assessment to be paid in up to ten (10) annual installments as a special assessment as provided for in chapter 364, sections 13, 13A and 13B of the 1985 code of Iowa. Where there is no promise or agreement by the owner in writing, the whole of the assessment so levied upon and against the property of such owner shall be assessed against said property in the same manner as ordinary taxes as provided for in chapter 264, section 13B of the 1985 code of Iowa. (Ord. 85-4, 5-20-1985)