In the event the city council directs that the assessment be collected on behalf of the city by the county auditor, the city clerk shall file with the county auditor a certified copy of the assessment and diagram, with a request that the assessments be posted to the county roll for general property taxes. This filing shall occur on or before August 1st of the fiscal year in which the assessments are to be collected. The assessments shall be collected at the same time and in the same manner and shall be subject to the same late charges and penalties for delinquency as general property taxes and all laws providing for the collection and enforcement of such property taxes shall apply to the collection and enforcement of the assessments. (Prior code § 86.08.810)