SAN FRANCISCO — The City and County of San Francisco has signed a 10-year lease for 104,000 square feet at 1155 Market Street. The agencies will occupy about 75 percent of the building. The space will be occupied by the treasurer/tax collector, assessor-recorder and public worksagencies, among others. The lease allows for expansion options, as well as the right of first offer for the building’s 10th and 11th floors. The building was previously occupied by the San Francisco Public Utilities Commission. Laurus Corporation created the single-purpose entity 1155 SF Partners LLC to acquire the building in September 2011. It plans to invest about $14 million in renovations. It is striving for LEED-Gold certification. CAC Group handles the building’s leasing efforts.