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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE›Chapter 3.92 — SPECIAL ASSESSMENT PROCEEDINGS FOR PUBLIC IMPROVEMENTS

Sacramento Municipal Code Art. I General

Sacramento Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento

Cite as: Sacramento Municipal Code Article I · Text as of 2026-10-04

3.92.010 Municipal Improvement Act of 1913.

In conducting special assessment proceedings for the construction or acquisition of public improvements, the city council may employ the provisions of the Municipal Improvement Act of 1913 of the state of California (Section 10000, et seq., Streets and Highways Code). Whenever the city council elects to employ that statute, the additions, deletions and modifications set forth in this chapter shall be deemed to apply, notwithstanding provisions in the statute to the contrary. (Prior code § 75.01.001)

Exceptions & meaning →

3.92.020 Modification of Streets and Highways Code Section 10010.

Section 10010 of the Streets and Highways Code (Municipal Improvement Act of 1913) shall be deemed to read as follows:

"Acquisition", or any of its variants, means and includes one or more of the following:

(a) Any works, improvements, appliances or facilities authorized to be made constructed or acquired under this chapter, whether or not installed or in existence at the time of the adoption of the resolution of intention or the levy of the assessment; any use or capacity rights in any of the foregoing and any works, improvements, appliances or facilities acquired or installed pursuant to Sections 10109 to 10111, inclusive;

(b) Electric current, gas or other illuminating agent for power or lighting service;

(c) Any real property, rights-of-way, easements or interests in real property, acquired or to be acquired by gift, purchase or eminent domain, and which are necessary or convenient in connection with the construction or operation of any work or improvement authorized to be acquired or to be made or constructed under this chapter;

(d) The payment in full of all amounts necessary to eliminate any fixed special assessment liens previously imposed upon by any assessment parcel included in the new assessment district. The cost of such payment shall be included in the new assessment on such parcel. This subdivision shall be applicable only in cases where such acquisition accompanies other acquisitions or improvements.

(Prior code § 75.01.002)

Exceptions & meaning →

3.92.030 Municipal Improvement Act of 1913-Acquisition of improvements not yet complete, costs and expenses.

This city council finds and determines that it is in furtherance of the public interest, in connection with special assessment proceedings otherwise conducted by this city council pursuant to the Municipal Improvement Act of 1913 (Sections 10000 and following, California Streets and Highways Code), which proceedings are for the purpose of acquiring work and improvements, to permit inclusion, and accordingly authorizes inclusion, in the assessed costs and expenses being assessed against the respective parcels in proportion to the estimated benefits received, of the following items:

A. The estimated cost of work and improvements to be acquired, which work and improvements are not yet complete and in place at the time of sale and delivery of improvement bonds, but which are expected to be complete and in place within the calendar year following such sale and delivery;

B. The reasonable cost and expense of administering construction contracts for the construction and installation of improvements to be acquired; and

C. The reasonable cost and expense of all preliminary feasibility studies, environmental studies and reports and the processing thereof, engineering design and inspection of improvements to be acquired, interest expense on private construction financing for the construction and installation of improvements to be acquired and any other related incidental expense of a like nature. (Prior code § 75.01.003)

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3.92.040 Collection of assessments in installments where no bonds are issued.

Notwithstanding anything in the Municipal Improvement Act of 1913 to the contrary, where no bonds will be issued in connection with the assessment which is levied, the assessments may be billed and collected in such number of equal annual proportions as are specified in the engineer's report approved by the city council, the resolution of intention, and in the resolution confirming formation of the district and levying the assessments.

The annual proportions of each assessment coming due in any year, together with the annual interest on such assessment, if any, shall be payable in the same manner and at the same time and in the same installments as the general taxes of the city on real property are payable. The assessment installments and the annual interest on the assessment shall be payable and become delinquent at the same times and in the same proportionate amounts, and shall bear the same proportionate penalties and interest after delinquency as do the general taxes on real property of the city.

In lieu of any other procedure for collection of assessments, the city may in its discretion elect to collect the assessments covered by this section in a manner other than by the county tax collector. (Prior code § 75.01.004)

Exceptions & meaning →

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