The city may, by resolution, determine that the estimated cost of the maintenance of any improvement authorized under this chapter is greater than can be conveniently raised from the single installment or imposition and order that the estimated cost shall be raised by an assessment or special tax levied and collected in installments over such period of time as may be set forth in that resolution. Special taxes may be collected upon the county tax roll or in any other suitable manner prescribed by resolution of the council adopted during or after the proceedings, including direct billing to property owners or otherwise. (Ord. 2119 NCS § 2 (part), 2001.)