Taxability of Annexed Area: Liability for Debt Outstanding at Time of Annexation
San Diego Municipal Code § 61.1411
in effect§61.1411 Taxability of Annexed Area: Liability for Debt Outstanding at Time of Annexation
The taxable land in the annexed area shall be subject to taxation after the annexation thereof for all purposes of the improvement district, including, without limitation, compliance with the terms and conditions of annexation and for the payment of the principal of and interest on bonds and other obligations of the improvement district authorized and outstanding at the time of the annexation, as if the annexed area had always been a part of the improvement district.
(“Taxability of Annexed Area: Liability for Debt Outstanding at Time of Annexation” 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/Ch06Art01Division14.pdf#page=4Fetched: 10/28/2026