All special assessments upon lots and pieces of ground adjacent to and abutting upon the street or alley in whole or in part opened, widened, curbed, curbed, and guttered, graded, paved, repaved, graveled, macadamized, parked, extended, constructed, or otherwise improved or repaired or which may be specially benefitted by any of such improvements shall be made by the City Council at any meeting by a resolution fixing the costs of such improvement work along the lot or parcel of land adjacent thereto as a special assessment thereon, which, with the amount charged against the same and the vote thereon by “yeas” and “nays”, shall be spread at length upon the minutes. Such assessments shall be known as “special assessments for improvements”, and, together with the cost of notice, shall be levied and collected as a special tax, in addition to the taxes for general revenue purposes, subject to the same penalties and collected in like manner as other city taxes. The same shall be certified to the County Clerk at the same time as the next certification for general revenue purposes.
(Ord. 1116, passed 2-25-1957)