When any special assessment shall be confirmed, the Council shall direct the assessments so made in the special assessment roll to be collected. The City Clerk shall thereupon deliver to the City Treasurer said special assessment roll to which he shall attach his warrant commanding the City Treasurer to collect from each of the persons assessed in said roll the amount of money assessed to and set opposite his name therein, and in case any such person shall neglect or refuse to pay his assessment, or any part thereof, upon demand after the same has become due, then to levy and collect the same by distress and sale of the goods and chattels of such person.
Such warrant shall further require the City Treasurer on the first day of March following the date when any such assessments, or any part thereof, have become due, to submit to the Council, a sworn statement, setting forth the names of the persons delinquent, if known, a description of the lots and parcels of land upon which there are delinquent assessments and the amount of such delinquency, including accrued interest and penalties computed to March first of such year.