On or before November 10 of each year, the City Clerk/Treasurer shall list the total unpaid charges for each abatement against each separate lot or parcel to which they are attributable under this article. The City Council may then spread the charges or any portion thereof against the property involved as a special assessment as authorized by 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 the following year along with the current taxes.