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DES : d4 . / 30 / 95 • ( 043 / 41 ) <br /> utility tax rolls upon which ad valorem property taxes <br /> are collected and said assessments shall be in addition <br /> to all of said ad valorem property taxes , and shall be <br /> collected together with , and not separate therefrom , <br /> and enforced in the same manner and by the same persons <br /> and at the same time and with the same penalties and <br /> interest as are said ad valorem property taxes ; and all CD <br /> C) <br /> laws applicable to the collection and enforcement of p <br /> CD <br /> said ad valorem property taxes shall be applicable to CD <br /> r = <br /> CD <br /> said special benefit assessment levy , and the assessed ..�. <br /> 4a <br /> lot or parcel of property , if sold for taxes , shall be <br /> subject to redemption in the same manner as such real <br /> property is redeemed from the sale for ad valorem <br /> property taxes , and if not redeemed , shall in like <br /> manner pass to the purchaser . <br /> 3 . In accordance with , and without limitation upon , the <br /> provisions of paragraph 2 , the special benefit assessments <br /> specified in the Report for the fiscal year July 1 , 1996 - June <br /> 30 , 1997 , shall be levied , collected and enforced in accordance <br /> with the provisions of paragraph 2 ( f ) , above , and the Ordinance . <br /> 4 . The Report heretofore approved , together with a <br /> certificate of the City Clerk as to the fact and date of <br /> approval , confirmation and adoption thereof by this Council , <br /> shall forthwith be delivered to the Director of Finance of this <br /> City who shall thereafter deliver said Report to the officer of <br /> the County of San Mateo designated by law to extend ad valorem <br /> property taxes upon the tax roll , and the proper County officer <br /> 7 <br />