Whenever any portion of the cost of an improvement is to be met by special tax bills or assessments, the ordinance authorizing the making of such public improvement shall specify the portion thereof and set forth the boundaries of the district within which private property is to be so assessed. Special assessments may be made and collected by the city in the same manner as is used for collection of taxes on real estate, or special tax bills may be issued to the contractor. Any such tax bills issued to the contractor may be purchased by the city from the contractor out of any funds available for such purpose.

(Code 1964, § 14.460)

     Charter reference(s)--Similar provisions, § 78.