Assessment of Cost and Expenses

San Diego Municipal Code ch. 6, art. 1, div. 7, pt. A

in effect

San Diego Municipal Code § 61.0701 Diagram

§61.0701 Diagram Upon the entry of the interlocutory judgment or upon the fixing by contract of the purchase price of the property to be acquired, the Engineer shall make a diagram of the acquisition and of the property within the park district as finally established. (“Diagram” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0702 Same: Matters Shown

§61.0702 Same: Matters Shown The diagram shall show: (a) The land and any rights of way to be acquired. (b) Each separate lot or parcel of land within the district. (c) The dimensions of each such lot or parcel of land and its relative location to the proposed acquisition. (“Same: Matters Shown” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0703 Assessment

§61.0703 Assessment Upon completing the diagram, the City Engineer shall assess the total cost and expense of the proposed acquisition and improvement, less contributions, against the land within the district subject to assessment, in proportion to the benefits to be derived from the acquisition and improvement. (“Assessment” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0704 Items Included

§61.0704 Items Included The total cost and expense include: (a) The amounts awarded the defendants in the condemnation action and their costs and the estimated amount of interest, if any, which will accrue on the amounts awarded. (b) Any amounts fixed by contract for the purchase of any land or rights of way to be acquired. (c) All costs and expenses of plaintiff in the condemnation action, attorney’s fees, fees of expert witnesses, service of process, and other costs or expenses. (d) The expenses of making the diagram and assessment. (e) The estimated expense of issuing and selling bonds. (f) The estimated costs and expenses of the proposed improvement. (g) All expenses of the proceedings pursuant to this Ordinance, including engineers’ and attorneys’ fees, title searches, certificates of title, and publication of resolutions or notices, maps, plans, and the estimated expenses of the proceedings thereafter to be taken. (“Items Included” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0705 Assessable Lands, Exceptions

§61.0705 Assessable Lands, Exceptions All land within the district shall be assessed to pay the costs and expenses of the acquisition and improvement. If any lot or parcel of land belonging to the United States or to the State or to any county, city, public agent, mandatory of the government, school board, educational, penal or reform institution or institution for the feebleminded or insane is in use in the performance of any public function and is included within the district to be assessed to pay the costs and expense thereof, Council may in the resolution of intention declare that such lots or parcels of land, or any of them, shall be omitted from the assessment thereafter to be made to cover the costs and expense of the acquisition and improvement. (“Assessable Lands, Exceptions” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0706 Assessment on Remainder

§61.0706 Assessment on Remainder If any such lots or parcels of land are omitted for the assessment, the total costs of all acquisition and improvement shall be assessed on the remaining lots or parcels of land lying within the limits of the assessment district without regard to such omitted lots or parcels of land. (“Assessment on Remainder” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0707 Payment

§61.0707 Payment If the Council in the resolution of intention declares that any lot or parcel of land owned and used as provided in Section 61.0705 shall be included in the assessment, or if no declaration is made respecting any such lot or parcel of land, then any assessment upon such lot or parcel of land, except any lot or parcel owned by the United States or any department thereof or by the State of California or any department thereof, shall be an enforceable obligation against the owner of such property and shall be paid within 30 days after the date of the recording of the assessment by the owner of such lot or parcel of land. (“Payment” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0708 Making Assessment

§61.0708 Making Assessment The assessment shall be made, notice given, hearing held, and the assessment confirmed and recorded substantially in the manner provided in The Improvement Act of 1911 and the provisions of that Act relating to the method of making or spreading the assessment, the giving of notice, the making and waiving of objections, appeals or protests, the holding of the hearing, the finality and conclusiveness of the decisions and determinations of the Council, and the confirmation and recordation of the assessment are adopted as the procedure to be followed pursuant to this Ordinance. Except as provided by this Ordinance, all of the powers and authority granted in the Improvement Act of 1911 are applicable to any assessment to be levied pursuant to this Ordinance. (“Making Assessment” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0709 Notice

§61.0709 Notice After the assessment roll is recorded with the City Engineer, all persons are deemed to have notice of its contents. (“Notice” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0710 Assessments Due

§61.0710 Assessments Due Immediately upon the recording, the several assessments contained in the assessment roll are due and payable, and each assessment is a lien upon the property against which it is made. Unless sooner discharged, the lien shall continue for four years from the date of recording, or if bonds are issued to represent the assessment, the lien shall continue until the expiration of four years after the due date of the last installment upon the bonds or the last principal coupon attached to them. (“Assessments Due” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0711 Priority of Liens

§61.0711 Priority of Liens The lien, whether bonds are issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but it shall have priority over all fixed special assessment liens which may thereafter be created against the property. The lien of a reassessment and of a refunding assessment shall be the same as the original assessment to which it relates. (“Priority of Liens” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0712 Effect of Deed in Foreclosure

§61.0712 Effect of Deed in Foreclosure Any deed issued in the foreclosure of the assessment lien or sale of property for the lien conveys the property to the purchaser free and clear of all encumbrances, except taxes, and such special assessment liens as are, at the date of creation of the lien, equal or superior to the assessment lien. (“Effect of Deed in Foreclosure” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0713 Limitation of Actions

§61.0713 Limitation of Actions Any action or proceeding to set aside, cancel, avoid, annul, or correct any assessment or reassessment, or to review any of the proceedings, acts, or determinations pursuant to this Ordinance, or to question the validity or enjoin the collection of any assessment or reassessment, or to enjoin the issuance of bonds to represent any assessment or reassessment, shall not be maintained by any person unless such action or proceeding is commenced within thirty (30) days after the recording of the diagram and assessment or reassessment. Thereafter all persons are barred from any such action or proceeding or any defense of invalidity of the assessment or reassessment, or of bonds issued on the assessment or reassessment. (“Limitation of Actions” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0714 Estoppel

§61.0714 Estoppel Proceedings under this Ordinance shall not be attacked upon any ground not stated in an objection or protest filed pursuant to this Ordinance. Any landowner or person interested in any land within the district is estopped to attack the proceedings upon any ground not stated in an objection or protest filed by him pursuant to this Ordinance. (“Estoppel” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0715 Notice

§61.0715 Notice The officer with whom the assessment is recorded shall give notice that the assessment has been recorded in his office and that all sums assessed in it became due and payable upon the recordation of the assessment, stating the date of recordation and that the payment of the sums, in whole or in part, is to be made to him within thirty (30) days after the date of recordation. (“Notice” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0716 Same — Contents

§61.0716 Same — Contents The notice shall also contain a statement that bonds to represent each assessment, or the unpaid balance thereof, remaining unpaid after thirty (30) days will issue in the manner and form provided in this Ordinance as fixed and designated in the resolution of intention, and shall state the period over which the bonds extend and the rate of interest payable on them. (“Same — Contents” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0717 Same — Publication

§61.0717 Same — Publication The notice shall be published once in the City official newspaper. (“Same — Publication” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0718 Same Mailing

§61.0718 Same Mailing Notice shall also be given by mailing a post card to the owner of each lot, piece, or parcel of land assessed, according to the name and address appearing on the last equalized assessment roll for county taxes prior to the recordation of the assessment or as known to the officer giving the notice. (“Same — Mailing” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0719 Same — Validity

§61.0719 Same — Validity Failure of the officer with whom the assessment is recorded to give notice by mailing, or of the person addressed to receive the notice, shall not affect the validity of the proceedings or the validity of the lien of any assessment or of any bond issued on the assessment. (“Same — Validity” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0720 Receipt of Assessment

§61.0720 Receipt of Assessment When any payment is made upon an assessment, the City Engineer shall mark opposite the assessment “Paid in full” or “Paid in part,” as the case maybe, the date of payment, the amount of payment, and the name of the person by or for whom the assessment is paid. If so requested, he shall give receipt for the payment. (“Receipt of Assessment” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0721 List of Unpaid Assessments

§61.0721 List of Unpaid Assessments After the expiration of thirty (30) days from the date of recording the assessment, the City Engineer shall make a complete list of all assessments unpaid and the amounts unpaid, except assessments upon public property. All unpaid assessments upon public property shall be collected pursuant to this Ordinance, but if the property is not in use in the performance of a public function, the lien of the assessment may be foreclosed in the mode provided for foreclosure of assessments in Part 5, Chapter 11 of the Improvement Act of 1911. (“List of Unpaid Assessments” 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=1Fetched: 10/28/2026