After accounts have been audited, allowed and paid as herein provided, it shall be the duty of the City Clerk to certify them forthwith to the City Assessor. All expenditures represented by said accounts shall be severally spread upon the tax roll next in preparation, levied on the land on which such expenditures were made, be a lien and collected in the same manner as other city taxes and paid into the General Fund of the city.
(Prior Code, § 32-55)