Collection of assessment.
San José Municipal Code § 4.59.340
in effect4.59.340 - Collection of assessment.
Upon confirmation of the said report by the City Council, the delinquent taxes contained therein shall constitute a special assessment against the transferred properties which are contained in the confirmed report. The Director shall turn over to the County Assessor for inclusion in the next property tax assessment the total amount of delinquent taxes. Thereafter, said assessment shall be collected at the same time, and in the same manner and frequency as ordinary municipal taxes are collected and shall be subject to the same penalties and the same procedure of sales as provided for delinquent ordinary municipal taxes.
The assessments shall be subordinate to all existing special assessment liens previously imposed upon the property and paramount to all other liens except those for state, county, and municipal taxes with which it shall be on parity. The lien shall continue until all delinquent taxes due and payable thereon are paid. All laws applicable to the levy, collection, and enforcement of municipal taxes shall be applicable to said special assessments.
(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_4.59.340COASFetched: 11/1/2026