The city clerk shall keep a record of the cost of operation of the street lighting system for the twelve (12) months preceding July 1 of each year and the portion of the cost determined by the city council to be properly attributable during that period to each lot and parcel of property abutting on the street or alley in which the system is located. All such costs shall be collected in the manner provided by this chapter. (1981 Code 701 § 5)