All or part of the costs of public improvements may be assessed against lands benefitted and chargeable therewith. The charges made shall be known as special assessments for improvements. The charges shall be made by levying special assessments and issuing tax bills against the property benefitted by the improvement, and chargeable with the cost of such improvement. Upon the completion of any improvement, the city official charged with the responsibility for such improvement shall compute the cost thereof, make a written report to the council that the improvement has been completed and apportion all or part of the cost of such improvement among the lots, parcels and tracts of land benefitted thereby and chargeable therewith, charging each tract of land with its proportionate part of such costs. The council shall, by ordinance, after a public hearing levy special assessments and authorize the issuance of tax bills against the lots, parcels and tracts of land benefitted by the improvement and chargeable with the costs thereof. The ordinance shall contain a description of each lot, tract or parcel of land chargeable with a part of the cost of the improvement and the amount with which it is chargeable. The city clerk shall issue the tax bills and deliver them to the director of finance for collection. Tax bills shall be signed by the clerk and sealed with the corporate seal of the city. Public improvements made by city departments and employees may be paid for in the same manner as herein provided for any improvement made by contract. When an ordinance levying a special assessment is passed, a copy of the tax bill authorized thereby, shall be delivered to the then record owner of the property charged therewith. The special assessment and tax bill shall be a first lien upon the property. The lien may be foreclosed in the manner provided by law.

(Ord. No. 10832, § 1, 12-16-85; Ord. No. 13242, § 1, 2-3-92; Ord. No. 13294, § 1, 4-20-92)