County Assessor — City Duties
San Diego Municipal Code § 22.1701
in effect§22.1701 County Assessor — City Duties
That said City of San Diego does hereby elect that the duties of assessing property and collecting taxes provided by the law to be performed by the Assessor and Tax Collector of said City of San Diego, shall be performed by the County Assessor, and the County Tax Collector, respectively, of the County of San Diego, said county being the county in which said City of San Diego is situated.
(Incorp. 1–22–1952 by O–5046 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter02/Ch02Art02Division17.pdf#page=1Fetched: 10/28/2026