Sec. 70-4. - Same—Assessment of costs of work done by city.

It shall be the duty of the council, upon receipt of the report of the highway engineer provided for in the preceding section, to certify the expenses thereof to the assessor of taxes for the city, together with ten percent in addition thereto to cover the interest cost of assessing and collection, and the sum so certified shall be added by the assessors to the tax of the owner of such abutting land. Such proceedings shall be conclusive. Such owner, with his/her estate, shall be responsible therefor in the same manner and to the same extent as for other taxes. All societies, organizations and corporations owning real estate in the city, with the estates owned by them, shall be subject to the same regulations and liable for the same charges, costs, expenses and assessments in the same manner and to the same extent as are private individuals, notwithstanding that they may be exempt from taxation in other respects, notice being given to the treasurer or the person performing the duties of treasurer of any such society, organization or corporation.

(Code 1971, § 19-4)