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the fiscal year in which the assessments are to be collected, or such later date as may be approved by the county. The assessments shall be collected at the same time and in the same manner as general property taxes and all laws providing for the collection and enforcement of such property taxes shall apply to the collection and enforcement of the assessments. After deduction of the collection charges of the county auditor, the net amount of the assessments collected shall be remitted t0 the city for the account of the district. Section 13-192 Collection by the city. In the event that the city council directs that the assessment be collected by the city, the clerk shall file the adopted diagram with the city finance director who shall, within thirty (30) days thereafter, cause all of the owners subject to .the assessment to be billed by mail for the amounts shown on the adopted diagram and assessment. Payment of the assessments shall be due no later than thirty (30) days after the date on which the bills are mailed. Any assessment or portion thereof not paid within this period shall be deemed delinquent and shall be subject to a penalty for delinquency in the amount of ten (10) percent of the delinquent amount plus one and one-half percent of the delinquent amount for each thirty (30) days or portion thereof of delinquency. In the event of delinquency, the finance director may initiate collection proceedings by filing a report of delinquent assessments with the city council. Upon receipt of this report, the council shall fix a time, date and place for a hearing on the report and any protests or objections thereto. Notice of the hearing shall be mailed to the record owner of the delinquent property not less than ten (10) days prior to the date of the hearing. At the hearing, the city council shall consider the report and any objections thereto. The city council may accept the report as submitted, modify the report and accept it as modified, or reject the report. The decision of the city council on the report shall be final and conclusive. Upon confirmation of the report, the finance director shall be authorized to refer the city's claim in the amount of the delinquent assessment plus any applicable penalties and interest to the county auditor with a request that this amount be posted to the county roll for general property taxes and collected in the manner described in Section 13-191 of this article. Section 13-193 Contest of validity. The validity of any assessment or special tax levied under this article shall not be contested in any action or proceeding unless the action or proceeding is commenced within thirty (30) days after the assessment or tax is levied by the city council. Section 13-194 Work of maintenance. The maintenance of the public improvements may be performed by city forces and/or by one or more contractors retained by the city. The letting of contracts for maintenance Ordinance No. NS-2526 Page 10 of 12