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Title 4 — REVENUE AND FINANCE

Chapter 4.28 — PROPERTY TAXES

Pasadena Municipal Code · 2026-09 edition · updated 2026-09-29 · Pasadena

4.28.005 - Short title.

4.28.010 - Fiscal year.

4.28.015 - Real estate or real property defined.

4.28.020 - Taxes defined.

4.28.025 - Assessment roll—Assessor's duty.

4.28.030 - Owner statement of property.

4.28.035 - Statement of property—Completion.

4.28.040 - Authority vested in city assessor.

4.28.045 - Statement of property—Noncompliance by owner.

4.28.050 - Authorized tax exemptions.

4.28.055 - Obtaining accurate land descriptions.

4.28.060 - Estimate of property value by assessor when.

4.28.065 - Property outside city consigned for sale.

4.28.070 - Assessment of designated representatives.

4.28.075 - Assessment of property concealed or misrepresented.

4.28.080 - Assessment book—Kept by assessor—Contents.

4.28.085 - Assessment book—Index.

4.28.090 - Assessment roll—Completion date—Persons notified.

4.28.095 - Land claimed by 2 persons.

4.28.100 - Assessor liability for unassessed property.

4.28.105 - Action against assessor for failure to assess.

4.28.110 - Equalization of assessments by board.

4.28.115 - Power of board to change assessment figure.

4.28.120 - Notice of intention of assessment increase.

4.28.125 - Application for valuation reduction—Hearing.

4.28.130 - Assessment roll—Additions of unassessed property.

4.28.135 - Changes in assessments deemed incomplete by board.

4.28.140 - Clerk to record changes made by board.

4.28.145 - Controller to total and enter valuations.

4.28.150 - Estimates and approval of city budget—Tax rate fixed.

4.28.155 - Taxes figured and notices of payment.

4.28.160 - Assessor duty upon tax payment.

4.28.165 - Provisions for separate valuation of interests.

4.28.170 - Dates noted of payments or partial payments.

4.28.175 - Places for receipt of tax payment.

4.28.180 - Force and effect of tax.

4.28.185 - Daily payments into city treasury.

4.28.190 - Dates of tax delinquencies.

4.28.195 - Return of roll to controller and delinquent tax list.

4.28.200 - Delinquent tax list duties of controller.

4.28.205 - Assessor charged with amount of delinquent taxes.

4.28.210 - Delinquent tax list published.

4.28.215 - Notice of property sale to satisfy liens.

4.28.220 - Property redemption report.

4.28.225 - Affidavit and publication copy filed with clerk.

4.28.230 - Additional charge added to delinquent tax.

4.28.235 - Sale of property to city—Assessor settlement.

4.28.240 - Assessment book—Entries after property sale.

4.28.245 - Certificate and entries of property sale for tax.

4.28.250 - Redemption—Right granted and procedure given.

4.28.255 - Redemption—Payment installments.

4.28.260 - Redemption—Interest rates for certain tax years.

4.28.265 - Redemption—Extension of right—Payments.

4.28.270 - Redemption—Rates for installments.

4.28.275 - Redemption—Certain property not disposed.

4.28.280 - Redemption—Property deeded to state and city.

4.28.285 - Redemption—Property sold before April 27, 1940.

4.28.286 - Redemption—Quitclaim deed authorized when.

4.28.290 - Redemption—Payments deposited in general fund.

4.28.295 - Property not redeemed deeded to city.

4.28.300 - Proved deed is evidence of proceedings.

4.28.310 - Prima facie evidence of assessment book.

4.28.315 - Final report after sale completion.

4.28.320 - Procedure for sale of city acquired property.

4.28.325 - Postponement of sale.

4.28.330 - Notice of termination of redemption right.

4.28.335 - Absolute termination of redemption right.

4.28.340 - When city may dispose of property.

4.28.345 - Controlling provisions.

4.28.350 - When property deeded to city may not be redeemed.

4.28.355 - Terminated redemption right—Notices mailed.

4.28.360 - Terminated redemption right—Notice contents.

4.28.365 - Terminated redemption right—Notices published.

4.28.370 - Terminated redemption right—Time set.

4.28.375 - Redemption after termination time set.

4.28.380 - Municipal use of property sold for taxes.

4.28.385 - Claims for tax refunds.

4.28.390 - Cancellation of taxes or penalties.

4.28.395 - Property assessed more than once in a year.

4.28.400 - Correction of clerical errors on documents.

4.28.410 - Land not sold when assessment error discovered.

4.28.415 - Land ownership mistake not to affect sale.

4.28.420 - Assessment of undeeded city property.

4.28.425 - No sale under assessment of Section 4.28.420.

4.28.430 - Redemption of property assessed under Section 4.28.420.

4.28.435 - Property redemption money paid to city.

4.28.440 - Redemption—Partial permitted if separate valuation.

4.28.445 - Assessment payment under owner protest.

4.28.450 - Assessment noncollection if land owned in fee.

4.28.455 - When tax amount uses rate of previous year.

4.28.460 - Satisfaction of assessments in Section 4.28.450.

4.28.465 - Auction to satisfy assessment in Section 4.28.450.

4.28.470 - Taxes levied on franchises.

4.28.475 - Tax repayment for reduced valuation.

4.28.480 - Assessor procedure after collections made.

4.28.485 - Assessor liable for failure to collect tax.

4.28.490 - Corrections in assessor's books or maps.

4.28.495 - Correction of errors made by controller.

4.28.500 - Performance of acts prevented by court.

4.28.505 - Extension of time for actions under chapter.

4.28.510 - Informality or time limit noncompliance.

4.28.515 - Time extended when deadline on holiday.

4.28.520 - Tax payments in legal tender.

4.28.525 - Tax assessments under prior law.

4.28.530 - Person defined.

4.28.535 - Construction and conformance of law.

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