2.28.220   Assessment and collection of property taxes and special assessments by Santa Clara County.
   Pursuant to the provisions of the Charter and of Article 2, Chapter 2 and Article 1, Chapter 4, both of Part 2, Division 1, Title 5 of the Government Code of the State of California, certain duties of city officers are transferred to officers of the county of Santa Clara, state of California, as follows:
   (a)   Officers of the county of Santa Clara who perform duties relating to the assessment of property for county taxes, the equalization and correction of the assessment, the collection, payment and enforcement of the taxes, including delinquent taxes and interest and penalties, and the redemption of property from sale or other penalty for nonpayment of county taxes, shall perform such duties as applied to city taxes;
   (b)   County officers shall levy, collect and enforce for the city its special assessments in connection with special improvement districts, sidewalk repairs and the abatement of nuisances, including the enforcement of their payment, the collection of penalties and interest, and the sale of property for nonpayment and the redemption of property from sale;
   (c)   City officers shall perform all duties relative to the collection of city taxes levied prior to the fiscal year 1969-70, including the enforcement of their payment, the sale of property for nonpayment and redemption from sale.
(Ord. 4274 § 2 (part), 1995)