Taxation

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

in effect

San Diego Municipal Code § 61.0785 Annual Estimate of Expenditures

§61.0785 Annual Estimate of Expenditures Annually on or before June 30, the Council shall prepare an estimate of the expenditures required for the maintenance and operation of the park lands under its charge for the ensuing fiscal year. (“Annual Estimate of Expenditures” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0786 Levy

§61.0786 Levy At the time for levying general taxes, the Council shall levy and collect upon and against all of the taxable land and improvements within the district a special ad valorem tax sufficient to raise the sum of money estimated as required. (“Levy” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0787 Collection

§61.0787 Collection The special tax shall be levied and collected at the same time, in the same manner, by the same officers, and with the same interest and penalties as general taxes levied by the Council. (“Collection” added 2–27–1969 by O–9976 N.S.)

San Diego Municipal Code § 61.0788 Proceeds

§61.0788 Proceeds The proceeds of the tax levied for maintenance and operation shall be placed in the district maintenance and operation fund and expended only for the maintenance and operation of the park lands. (“Proceeds” 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=18Fetched: 10/28/2026