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Collection of delinquent taxes as a special assessment.

San José Municipal Code § 4.59.290
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4.59.290 - Collection of delinquent taxes as a special assessment. The Director shall initiate proceedings to establish the total sum of unpaid real property transfer tax, plus penalty charges, plus interest charges, plus administrative charges, plus a county collection charge (hereinafter in this Chapter referred to as "delinquent taxes") as a special assessment against the transferred parcels of property situated within the City. (Res. 79325.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.59REPRTRTA_4.59.290CODETASPASFetched: 11/1/2026

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4.59.290 | Corpus