When any expense shall have been incurred by the city upon or in respect to any single premises, which expense is chargeable against said premises and the owner thereof under the provisions of any ordinance of the city or law or statute of the state, and is not of that class required to be pro rated among the several lots, and parcels of land in a special assessment district, an account of the labor, material, and 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 Treasurer, who shall immediately charge and bill the owner, if known. In the event that the Treasurer finds that such an amount is not otherwise collectable, he or she shall report the same to the City Council which may direct the City Clerk to prepare a special assessment roll covering all such charges reported to it, together with a penalty of 4%. Such roll shall be filed with the City Clerk, who shall present the same to the City Council. Thereafter, the same proceedings shall be followed in respect to such special assessment roll as are provided in this chapter and all the provisions of said sections with reference to special assessments generally shall apply to special assessments under this section, insofar as the same may be applicable.
(2011 Code, § 3.04.210) (Ord. 169, passed - -1992)