When any expense shall have been incurred by the City upon or in respect to any single premises, which expense is chargeable against such premises and the owner thereof under the provisions of this Charter or any ordinance of the City or law of the State of Michigan, and is not of that class required to be pro-rated among the several lots and parcels of land in a special assessment district, an account of the labor, material and service for which such expense was incurred, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the Treasurer, who shall immediately charge and bill the owner, if known.
The Treasurer, at the end of each quarter, shall report to the Council all sums so owing to the City and which have not been paid within fifteen days after the mailing of the bill therefor. The Council shall, at such times as it may deem advisable, direct the Assessor to prepare a special assessment roll covering all such charges reported to it, together with a penalty of ten percent. Such roll shall be filed with the Clerk, who shall present the same to the Council.
Thereafter, the same proceedings shall be followed in respect to such special assessment roll as are provided in Sections 147 et seq., of this article and all the provisions of said sections with reference to special assessments generally shall apply to special assessments under this section, insofar as the same may be applicable.