If the city performs maintenance work described in § 94.41, the City Administrator shall, upon completion thereof, ascertain the cost attributable to each lot, piece or parcel abutting land. The City Administrator shall, at the next regular meeting thereof, present the certificate to the City Council and obtain its approval thereof. When the certificate has been approved, it shall be extended as to the cost therein stated as a special assessment against the abutting land and the special assessment shall, at time of certifying taxes to the County Auditor, be certified for collection as other special assessments are certified and collected.
