[Amended 8-28-2017; 11-25-2019 by L.L. No.
1-2020]
Pursuant to agreements which may be entered
into by the City and county from time to time, the City Clerk/Treasurer
may also return to the county unpaid City taxes for collection and
enforcement by the county. Such agreements may include provisions
regarding the assignment, sale and other disposition of City tax liens,
including but not limited to an agreement by the City and county to
share pro rata in the surplus or deficiencies from any bulk sale or
foreclosure sale of City and county tax liens conducted by the county
and an agreement of the City to continue to act as agent of the county
for the collection of City and county taxes. Except as may be otherwise
provided pursuant to the agreement between the City and county, such
City taxes returned to the county shall thereafter be collected, administered
and enforced in the same manner as provided by law for county taxes,
including but not limited to applicable redemption periods, interest
and penalties. Absent such an agreement with the county, City tax
liens shall be enforced in the manner otherwise provided by law.