On or before the tenth day of August in each year following the final determination of the Board, the Secretary shall file with the Auditor a copy of the report with a statement endorsed thereon over her signature that it has been finally adopted by the Board, and the Auditor shall enter the amounts of the sewer service charges against the respective lots or parcels of land as they appear on the current assessment roll. (Ord. 4 §4.9, 1973)