If any lots or parcels of land abutting any local improvements are located outside
the city limits, the council may continue and delay the levy of assessments against
such property, until the city limits are extended to include such property, or the
council may provide that no water or sewer service connections shall be made to such
property, pending the annexation thereof, until all assessments thereon are paid.
Upon annexation, if not paid prior thereto, the council may levy assessments for such
local improvements against such property, and the procedure therefor shall be the
same as provided in the Charter. Nothing contained in this section shall be construed
to prohibit or restrict the city council and a property owner from entering into an
agreement for payments in lieu of assessments.
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