Immediately after completion of all contracts as herein provided, it shall be the duty of the city clerk-treasurer to make out a bill of account, in the name of the city against the owner of the said property, with the improvements, construction or grading so made and performed, and present it to said owner, his agent or attorney for payment. Said account shall include the cost of advertising as well as the improvements made, done or constructed and be sworn to by the city clerk-treasurer. If not paid on demand or within two (2) days thereafter it shall be assessed as a tax against the property and collected as other taxes as provided by law. (Ord. 36, 8-7-1962)