Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division II — ASSESSMENT
Alameda Municipal Code § 3-16 General Requirements
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-16 · Text as of 2026-10-04
3-16.1 - Value.¶
All taxable property assessed by the Assessor shall be assessed at full cash value.
(Ord. No. 535 N.S. § 3-321; Ord. No. 2541 N.S. § 1)
3-16.2 - Description.¶
Land shall be legally described for tax purposes in any manner sufficient to identify it.
(Ord. No. 535 N.S. § 3-322)
3-16.3 - Cultivated and Uncultivated Land.¶
Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
(Ord. No. 535 N.S. § 3-323)
3-16.4 - Time for Assessment.¶
Annually, between the lien date and the first Tuesday in July, the Assessor shall ascertain all the taxable property in the City, except State assessed property and intangible personal property, and shall assess it to the persons owning, claiming, possessing, or controlling it on the lien date.
(Ord. No. 535 N.S. § 3-324)
3-16.5 - Liability on Bond.¶
The Assessor and his/her sureties are liable for all taxes on property which is unassessed through his/her willful failure or inexcusable neglect.
(Ord. No. 535 N.S. § 3-325)
3-16.6 - Tax Sold Property.¶
Tax sold property shall be assessed as though not sold to the City.
(Ord. No. 535 N.S. § 3-326)
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