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26 <br />a form approved by the city council. The application shall contain such <br />information and documentation pertaining to special.. financial hardship, <br />and such other information, as the city council may require. <br />(d) The city council may delegate authority to the city manager or <br />designee of the city manager to approve or deny any application <br />submitted pursuant to this section. If any such application shall be <br />approved by the city, the city clerk shall mark upon the confirmed <br />assessment roll such words as shall indicate such approval by the city, <br />___ <br />the special payment provisions and the date and time of the approval. <br />(23) In case of the failure of any property owner or street railway or railroad <br />company to pay any installment when the same shall become due and payable, <br />then and in that event all of the installments remaining unpaid shall immediately <br />become due and payable, and the property and franchises may be sold by the <br />city under the same rules, regulations, rights of redemption and savings as are <br />now prescribed by law for the sale of land for unpaid taxes. Collection of such <br />assessments with interest and penalties, mayalso be made by the city by <br />proceeding to foreclose the lien of assessments as a lien for mortgages is or may <br />be foreclosed under the laws of the state, and it shall be lawful to join in any bill <br />'for foreclosure any one or more lots or parcels of land, by whomsoever owned, if <br />assessed for an improvement ordered by the same resolution. After default in the <br />payment of any installment, the payment of the installment, together with interest <br />and penalties due thereon, before the lot or parcel of land, against which the <br />same is a lien, is sold or the lien is foreclosed as hereinbefore provided, shall bar <br />the right of the city to sell the land or to foreclose the lien thereon by reason of <br />the default. <br />(24) If the resolution ordering the making of any improvement or improvements <br />included a provision for any necessary extension of a water or sewer or sewers, <br />as provided in subsection (11), paragraph (d) of this section, at such time after <br />the completion of the extension or extensions as, in the judgment of the city <br />council, circumstances justify the assessment of the cost thereof, the council <br />shall cause a preliminary assessment to be made as provided in subsection (14), <br />paragraph (c) of this section, and the procedure thereafter to be followed with <br />respect to such assessment and the force and effect thereof shall be as already <br />prescribed in this section. <br />(25) After any lighting. improvement is made as provided in this section, the city <br />is hereby authorized, as long as the lighting system shall be maintained, to make <br />an annual assessment against the lands assessed with the original cost of the <br />improvement sufficient to cover the excess of actual cost of maintenance and <br />operation of the lighting system over and above the cost of maintenance and <br />operation of such system of lighting as the city provides at public expense for <br />streets of the same character as that whereon the lighting improvement is made. <br />To that end, the city council shall cause to be prepared a preliminary assessment <br />which shall, as far as practicable, conform to the requirements of subsection (14), <br />paragraph (g) of this section; and the procedure thereafter to be followed with <br />respect to such assessment and the force and effect thereof shall be as already <br />prescribed in this section. <br />(26) When any special assessment has been made against any property for any <br />improvement authorized by this section, and it is desirable that the assessment <br />