All taxes and special assessments must be levied and certified by the city clerk to the county clerk prior to the 25th day of August each year: Provided, That in cities having a population of more than one hundred seventy-five thousand (175,000), special assessments must be levied and certified by the city clerk to the county clerk prior to the 25th day of July each year.

L. 1903, ch. 122, § 131; R.S. 1923, § 13-907; L. 1953, ch. 79, § 1; June 30.