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that the improvement was not subject to utilization until a later date. II. The City Code of the City of Roseville is hereby amended by adding Section 75.040 to read as follows: 75.040. Property Assessment. Before any hook-up permit shall be issued, the following conditions shall be complied with: (1) No permit shall be issued to connect with any storm sewer system of the City directly or indirectly from any lot or tract of land unless the Finance Officer shall have certified: (a) That such lot or tract of land has been assessed for the cost of construction or the storm sewer main or line with which the connection is made, or (b) If no assessment has been levied for such construction cost, the proceedings for levying such assessment have been or will be completed in due course, or (c) If no assessment has been levied, and no assessment proceedings will be completed in due course, that a sum equal to the portion of cost of constructing said storm sewer main which would be assessable against said lot or tract has been paid to the City, or (2) If no such certificate can be issued by the Finance Officer, no permit to connect to any storm sewer main shall be issued unless the applicant shall pay an additional connection fee which shall be equal to the portion of the cost of construction of the said storm sewer main which would be assessable against said lot or tract to be served by such connection. Said assessable cost is to be determined by the Public Works Director upon the same basis as any assessment previously levied against other property for the said main, including interest at a rate equal to the interest rate of the original assessment from the date of the original assessment and continuing for a period of 20 years or the amount of years the assessment was payable, whichever is less. Interest may be waived or