Chapter 10 — FINANCE TAXATION AND OTHER FISCAL MATTERS ,,

SEC. 10.3. COLLECTION OF UNSECURED PROPERTY TAXES.

San Francisco Administrative Code · 2025 edition · ingested 2026-07-08 · San Francisco

The duty of collecting unsecured property taxes shall be transferred from the Assessor-Recorder to the Tax Collector as of the effective date of this amendment and annually thereafter shall be transferred from the Assessor-Recorder to the Tax Collector on the first Monday of March of each year. The Tax Collector shall continue to collect such taxes from and after the first Monday of March of each year thereafter until and unless ordered to discontinue the collection thereafter by the Controller upon granting an application for discharge from accountability filed by the Tax Collector under Section 10.2(d) of this Article I.

(Amended by Ord. 217-66, App. 8/26/66; Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020)

SEC. 10.3-1. COLLECTION OF SECURED PERSONAL PROPERTY TAXES.

The provisions of Chapter 2.1, Sections 2700 to 2707, of the Revenue and Taxation Code of the State are hereby made applicable to the City and County. The Assessor-Recorder, the Tax Collector and the Controller are hereby directed to proceed in the collection of secured personal property taxes in accordance with the provisions of such chapter.

(Resolution No. 6714(1939); amended by Ord. 313-00, File No. 001908, App. 12/28/2000)

SEC. 10.3-2.

(Resolution No. 7670(1939); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)

SEC. 10.3-3.

(Ordinance No. 490-58, Secs. 1, 2; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)

GoCodebook provides limited public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.