The duties of the assessment of property in the city for city taxes, and the equalization and correction of assessment thereof, the collection, payment and enforcement of such taxes, including delinquent taxes and redemption of property from sale or other penalties for the nonpayment of city taxes, shall be performed by county officials, including the county assessor, tax collector, auditor and the board of supervisors.
(prior code § 3-1.01; Ord. 2003-12 (part))
The county officials named in the preceding section are authorized as agents of the city to assess and collect all taxes referred to in the preceding section without liability of any kind or nature to the city, except to pay over the funds actually collected less the county charges for such collections.
(prior code § 3-1.02; Ord. 2003-12 (part))