Taxation after Exclusion
San Diego Municipal Code § 61.1509
in effect§61.1509 Taxation after Exclusion
After the exclusion of territory from the improvement district pursuant to this division, the taxable land within the excluded territory shall continue to be taxed for any indebtedness of or for the improvement district until such indebtedness has been satisfied, to the same extent that such land would be taxable for such purposes if the exclusion had not occurred, but all taxes for any indebtedness of or for the improvement district contracted following such exclusion shall be levied exclusively upon the taxable property remaining in the improvement district.
(“Taxation after Exclusion” added 1–20–1970 by O–10214 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/Ch06Art01Division15.pdf#page=3Fetched: 10/28/2026
