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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE

San Bernardino Municipal Code Ch. 3.40 Property Taxes

San Bernardino Municipal Code · 2026-10 edition · updated 2026-10-04 · San Bernardino

Cite as: San Bernardino Municipal Code Chapter 3.40 · Text as of 2026-10-04

Section

Statutory reference:

For provisions pertaining to alternative methods of property tax assessments and the like, see Cal. Gov’t Code, §§ 43093 et seq.

§ 3.40.010 ELECTION TO USE PROVISIONS OF STATE STATUTE.

The city elects to avail itself of those provisions of the Cal. Gov’t Code, Title 4, Division 4, Chapter 1, Article 2, §§ 43090 et seq., said provisions setting forth the alternative method for the levy and collection of city property taxes wherein and whereby the same are levied and collected by the county; and, until further order, the assessment of taxable property within the city, and the levy and collection of taxes for revenue to carry on the various departments of the city and to pay the bonded and other indebtedness, shall be assessed, levied and collected as provided in said code and the City Charter.

(Ord. 3904, passed 1-24-1980)

Exceptions & meaning →

§ 3.40.020 REQUEST OF STATEMENT FROM COUNTY AUDITOR.

The County Auditor is requested, pursuant to Cal. Gov’t Code, § 43090, to transmit to the legislative body of the city a written statement showing the total value of all property within the city, including the “Old City” as the city was originally constituted, and all property subsequently annexed thereto, as described in an ordinance of the city concerning annexation Districts Nos. 1 to 318, inclusive.

(Ord. 3904, passed 1-24-1980)

Exceptions & meaning →

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