On or before November 10 of each year, the City Clerk/Treasurer shall list the total unpaid charges for each type of current service and charges under this chapter against each separate lot or parcel to which they are attributable under this article. The City Council may then spread the charges against property benefitted as a special assessment under the authority of Minn. Stat. § 429.101, as it may be amended from time to time, and other pertinent statutes for certification to the Wabasha County Auditor and collection along with current taxes the following year or in annual installments, not exceeding 10, as the City Council may determine in each case.