If the City of Los Angeles enters into an agreement with the County of Los Angeles pursuant to Section 51800 of the Government Code for the collection and enforcement by the County of Assessments levied pursuant to this ordinance as an alternative to the collection and enforcement of assessments as provided by Section 6.317 et seq. then as to those real properties which appear on the last equalized tax roll of the County and that have been assessed for maintenance for periods designed to end on June 30 of any year said assessments shall be so collected and enforced. The Notice of Recording of the assessment and diagram published by the, Board of Public Works shall state the fact of such recording and that the several assessments so recorded shall be collected by and be payable to the County Tax Collector along with the general taxes levied for city and county purpose and shall be subject to the same penalties and enforcement provisions relating to general taxes; provided, however, that if for any reason any of the several assessments may not be so collectible and enforceable along with general taxes, then the notice shall state the requirements as to payment, delinquency and penalty as provided in this procedural ordinance.
The Board of Public Works shall furnish to the County Tax Collector each year in accordance with the agreement, the necessary information regarding the amounts of assessments that are to be billed for and collected by the county for the tax-paying period.
All assessments levied for the maintenance of sidewalks and trees under this procedural ordinance which are not collected or enforced pursuant to such contract with the county shall be subject to the collection and enforcement provisions of this ordinance.
SECTION HISTORY
Added by Ord. No. 143,220, Eff. 5-25-72.