If the Treasurer fails to collect the special tax or any part thereof, the City Clerk, within 30 days after the return of such warrants shall make report of such special taxes in writing to the County Collector of all lots or parcels of land on which special taxes shall be unpaid, with the names of the respective owners and the amount due and unpaid upon each lot or parcel of land, together with a copy of this chapter and of the ordinance or ordinances providing for the building of the sidewalk or sidewalks on which the tax is in default, which report shall be accompanied by the oath of the Clerk that the list is a correct return of the lots or parcels of land on which the special tax levied by authority of the city for the partial cost of sidewalks in such ordinance specified, remains due and unpaid, and that the amounts stated as due and unpaid have not been collected or any part thereof. The County Collector shall at once obtain judgment against the lots or parcels of land so reported to him/her for special taxes remaining due and unpaid in the manner as may be provided by law for obtaining judgment against delinquent lands for taxes due and unpaid to the county and state, and shall sell the same for special taxes due and unpaid to the city, and he/she shall in all respects proceed as may be provided by law.
('72 Code, § 92.012) Penalty, see § 96.999