San Leandro Municipal Code Art. 1 General

(Legislative History: Ordinance 82-13, 82/13/3)

The functions of the City of San Leandro relating to the assessment of property for taxation, the equalization and correction of such assessments, the collection, payment, and enforcement of taxes, assessments, or penalties levied for municipal purposes, including delinquent taxes or assessments, the sale of property for the nonpayment of municipal taxes, assessments, or penalties levied thereon, and the redemption thereof, and any and all of the powers or functions of any officers, boards, or commissions of said City of San Leandro relating to any or all of the matters aforesaid, shall be performed by the respective officers, boards, or commissions of Alameda County performing similar functions in respect to county taxes in said County of Alameda, excepting as hereinafter provided and the substance or procedure of such matters shall be governed by the general laws of the State unless otherwise provided. Said County officers, boards, or commissions shall have the same powers and duties in respect to said functions of the City of San Leandro that they have as provided by general law in the performance of similar functions in respect to county taxes in Alameda County except as hereinafter otherwise provided.

The Council may, by ordinance, fix an ad valorem tax rate or rates to pay the interest and redemption charges on any indebtedness approved by the voters prior to July 1, 1978, in the manner provided by law.

Upon written notice to the County, the City may institute and conduct proceedings for the sale of property for the non-payment of taxes, assessments or penalties.

The City may audit, in respect to the City of San Leandro, the books of the County officers, boards or commissions by whom any function of the City is performed.