The city auditor shall keep in the city auditor's office a book called "gravel assessment book" and shall enter therein the costs certified by the city engineer and governing body as an assessment against the lots or parcels of land adjoining any such graveling project constructed under the provisions of this chapter and the names of the owners of such lots or parcels of land, if the same are known to the city auditor.
N.D.C.C. § 40-54-07