Maintenance Assessment
San Diego Municipal Code § 61.2063
in effect§61.2063 Maintenance Assessment
The Council may, subject to the procedural requirements of this section, at the time of fixing and in the manner now or hereafter provided for the general City property tax levy, levy and collect, or cause to be levied and collected, in any year upon the taxable real property in the district, and upon that property only, a special assessment tax not to exceed twenty cents ($0.20) on each one hundred dollars ($100) of assessed valuation, for the purpose of paying the costs of maintenance and operation of any improvement made for the benefit of the district, and which has been described in the proceedings for including specific park facilities in the district pursuant to Part 5 or in proceedings taken pursuant to Section 4603 of the Health and Safety Code. If the Council intends to levy any such special assessment tax with respect to any such improvement, the notices required by said Part 5 or Section 4603, as the case may be, shall contain a statement to that effect.
The special assessment taxes levied pursuant to this section shall be in addition to all other taxes levied for City purposes and in addition to the taxes levied pursuant to Section 61.2044 and the proceeds thereof shall be used for no purpose other than the purposes permitted by this section.
(“Maintenance Assessment” added 9–17–1990 by O–17527 N.S.)
(Editors note: Chapter 6, Article 1, Division 20 added 8–24–1988.)
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/Ch06Art01Division20.pdf#page=15Fetched: 10/28/2026