A. The city engineer shall keep a true and accurate record of the cost and expense of the work done and performed by virtue of section 12.04.100 of this chapter, and shall file with the city clerk a statement of the cost and expense chargeable against each property owner, which statement shall state separately as to each owner:
1. The description of the lot, lots or tract to which the estimate pertains;
2. The cost of the material;
3. The cost of labor;
4. The cost of supervision, including to pro rata portion of any per diem or other compensation due to the city engineer;
5. The cost and expense of serving any notice required to be served by this chapter, and of collecting the assessment;
6. The amount or proportion of the total cost which the council has ordered assessed against the property.
B. The city clerk shall enter the information contained in the city engineer's report in a book to be kept for that purpose and, from the date of such entry, the amount of such expense chargeable against the property shall be and shall constitute a lien upon the premises and property therein described prior to all other liens except general taxes. (Prior code § 9-1-12)