Whenever the city performs work on trees from any street or on any insect infested or diseased trees on private property pursuant to §§ 91.03 and 91.04 of this code; or § 91.17 of this code, the Public Works Director shall keep a record of the total cost of the work attributable to each parcel of property and annually deliver such information to the City Clerk-Treasurer annually by October 1 as to each parcel of property on which the cost has not been paid.