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Collection of Assessment—Penalties and Foreclosure

San Diego Municipal Code § 13.0305
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§13.0305 Collection of Assessment—Penalties and Foreclosure Pursuant to the provisions of Government Code Section 38773.5 the County Tax Collector may collect the amount of the assessment at the same time and in the same manner as ordinary municipal taxes, and impose the same penalties and procedures, including the sale of the property, in case of delinquency, as provided for ordinary municipal taxes. All laws applicable to the levy, collection and enforcement of property taxes shall be applicable to the special assessment. The provisions of Government Code Sections 38772 through 38773.5, and any amendments to those sections, are hereby incorporated by reference and made a part of this Division. (“Collection of Assessment–Penalties and Foreclosure” added 8–10–1993 by O-17956 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/MuniCodeChapter01/Ch01Art03Division03.pdf#page=3Fetched: 10/28/2026

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