(A) On or before September 1 of each year, the City Clerk/Administrator shall list the total unpaid charges for work performed on sidewalks abutting each separate lot or parcel to which they are attributable under this chapter.
(B) The Council may then spread the charges against the property benefitted as a special assessment under M.S. § 429.101, as it may be amended from time to time, and other applicable statutes, for certification to the County Auditor and collection the following year along with current taxes.
(Prior Code, § 12.209)