By resolution the city council may declare its intention to levy an annual special assessment on any or all real property in the city for the cost of police and fire services related to real property. The resolution shall describe in general terms the land subject to assessment, shall specify the number of years during which the proposed assessment will be collected, and shall direct the city manager or other city employee or consultant to prepare an assessment report and file it with the city clerk. (Ord. 1946 NCS §1 (part), 1993.)