At the time for receiving and considering such statement, the City Council shall proceed to consider the same and the objections thereto, if any, and may raise, lower, or modify the amount alleged to be due therein. The determination of the City Council thereon, as aforesaid, shall be final and conclusive, and the amounts of the cost of abating such nuisance upon the various lots or parcels of land mentioned in the statement shall constitute special assessments against the same, respectively, upon confirmation of such statement, a full and correct copy thereof shall be delivered to the Assessor for the City, and it shall be the duty of the Assessor to add the amounts set forth in such statement and charged against any lot, piece, or parcel of land, to the amount assessed against the same for municipal taxes and assessments, and thereafter said amounts shall be collected at the same time and in the same manner as ordinary City taxes are collected, and such special assessments shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency, as provided for ordinary municipal taxes.
(Ord. 138 C.S. § 1, 1967; Code 1975 § 1236.7)