2005 California Government Code Sections 51800 Article 1. Collection of Special Assessments by County Officer

51800.  Where the duties of assessing property and collecting city
taxes are performed for a city by the county assessor and the county
tax collector in a manner provided by law, cities and counties may
enter into an agreement whereby special assessments may be collected
at the same time and in the same manner as county taxes are collected
and all laws applicable to the levy, collection and enforcement of
county taxes shall be and are hereby made applicable to such special
assessments.  The amount of the compensation to be paid a county for
the collection of such assessments shall be provided for in the
agreement.