San Diego Municipal Code ch. 6, art. 1, div. 23, pt. 6 — Levying and Collecting the Assessment | San Diego Municipal Code (City Clerk PDFs, pages revised through October 2026) — San Diego

San Diego Municipal Code § 61.2360 Levying and Collecting the Assessment

§61.2360 Levying and Collecting the Assessment The manner in which the assessment shall be levied and collected shall be as provided in Division 12, Chapter 5 of the California Streets and Highways Code (Municipal Improvement Act of 1913, Sections 10400 through 10430). Said provisions shall be harmonized to conform to the provisions of this Division and as harmonized they are hereby adopted and referred to and made part of this division with the same force and effect as though specifically set forth herein. (“Levying and Collecting the Assessment” added 2–22–1982 by O–15668 N.S.) (Editors note: Chapter 6, Article 1, Division 23 added 8–24–1988.)

San Diego Municipal Code § 61.2361 Collection by County Treasurer - Tax Collector of Special Assessments

§61.2361 Collection by County Treasurer - Tax Collector of Special Assessments The General law of the State of California does not provide for a County secured tax roll collection of special assessments. To allow efficiency in collecting special assessments levied by the Council, this Section establishes a procedure authorizing County-secured property tax roll collection. (a) Any special assessment levied by the Council pursuant to the general law of the State may be collected in accordance with the Landscaping and Lighting Act of 1972, which allows for collection of certain special assessments by County-secured property tax roll collection. (b) Following Council’s levying a special assessment pursuant to the general law of the State of California or Charter section 79, the Council directs the following: (1) The City Clerk shall prepare a certified copy of Ordinance No. O-18633, adopted April 12, 1999; and (2) The City Manager shall deliver a certified copy of Ordinance No. O-18633, adopted April 12, 1999, along with a list of the special assessments and any and all additional information or documents required by the 1972 Act and by the County Treasurer - Tax Collector to the County Treasurer - Tax Collector of the County of San Diego. (c) All special assessments to be levied on the County-secured property tax roll pursuant to Section 61.2361 shall be calculated to include all charges imposed by and payable to the County Treasurer - Tax Collector for performing the tax collection services required by Section 61.2361. (“Collection by County Treasurer - Tax Collector of Special Assessments” added 4-12-1999 by O-18633 N.S.) (Editors note: Chapter 6, Article 1, Division 23 added 8–24–1988.)