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"(a) The assessment of all property within the City. <br /> "(b) The equalization and correction of assessments. <br /> "(c) The collection, payment, and enforcement of the <br /> taxes, including delinquent taxes. <br /> "(d) The redemption of property from sale or other <br /> penalty for non - payment of City taxes. <br /> "The provisions of said Article II, Chapter 2, Part 2, <br /> Division 1, Title 5, of the Government Code shall be appli- <br /> cable to all municipal property taxation functions commenc- <br /> ing with taxes which become a lien on property on the first <br /> Monday in March, 1964. <br /> "Section 32.21 The Board of Supervisors of the County <br /> of San Mateo shall perform all duties of the City Council <br /> relative to assessment, equalization and correction of assess- <br /> ments. The duties of the City Assessor, City Collector, <br /> City Auditor and City Treasurer with respect to property <br /> taxation shall be performed, respectively, by the County <br /> Assessor, County Tax Collector, County Auditor and County <br /> Treasurer, or the officers designated by Sections 1 through <br /> 6000 of the Revenue and Taxation Code of the State of <br /> California in those cases where the County officers desig- <br /> nated do not perform the same duties as the City officers <br /> whose duties are transferred to them. <br /> "Section 32.22 The County assessment roll made annually <br /> by the County Assessor and equalized and corrected by the <br /> Board of Supervisors shall be the basis for levying City <br /> taxes. <br /> "Section 32.23 The City Clerk shall deliver an annual <br /> statement of the City boundaries to the County in accordance <br /> with Section 51549 of the Government Code. <br /> -2- <br />