Amount and Basis
San Diego Municipal Code § 61.0769
in effect§61.0769 Amount and Basis
The reassessment shall assess upon and against each of the lots or parcels of land contained in it an amount determined as follows:
(a) The benefits derived, or to be derived, by each of the lots or parcels of land from the acquisition and improvement estimated as of the date of the filing in the Clerk’s office of the original assessment shall first be listed.
(b) Interest shall be added to amounts determined pursuant to (a) from the date of recording of the original assessment at the rate of seven percent (7%) a year.
(“Amount and Basis” added 2–27–1969 by O–9976 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/MuniCodeChapter06/Ch06Art01Division07.pdf#page=15Fetched: 10/28/2026