The City Manager shall keep a full, complete and detailed account of all costs actually and necessarily incurred by the City for the planting, care and maintenance of the grass, shrubbery and trees ordered under the authority of this chapter. The account shall show the portion of the costs and expense incurred for such planting, care and maintenance in the space between the sidewalk and roadway in front of each lot upon the same side of the street. On or before February 1 of each year, the City Manager shall cause to be made and filed with the Superintendent of Streets a verified statement showing the total costs and expenses incurred during the year ending upon the preceding December 31 and also showing the portion of such costs and expenses incurred for such planting, care and maintenance in the space between the sidewalk and roadway upon the same side of the street and in front of each lot fronting upon the street so cared for and maintained during such period. In the account and statement herein required, it shall not be necessary to describe the lots but a reference thereto by their respective numbers upon the diagram prepared by the Street Transportation Director shall be sufficient. (Code 1962, § 35-29; Ord. No. G-3313, § 1)