Chapter 3.08 — PROPERTY TAXATION
San Rafael Municipal Code · 2026-09 edition · updated 2026-09-27 · San Rafael
3.08.010 - Taxable property.¶
3.08.020 - Method of assessment.¶
3.08.030 - Oaths and affirmations.¶
3.08.040 - Assessment list.¶
3.08.050 - Property statement.¶
3.08.060 - Exaction of affidavits and personal examination by assessor.¶
3.08.070 - Arbitrary assessments.¶
3.08.080 - Board of equalization.¶
3.08.090 - Equalization—Duties of clerk.¶
3.08.100 - Certification of assessment roll.¶
3.08.110 - Adoption of tax rate by city council.¶
3.08.120 - Tax extension on assessment roll.¶
3.08.130 - Tax constitutes a lien.¶
3.08.140 - Publication of notice of time and place for payment of taxes—Delinquency dates.¶
3.08.150 - Taxes charged to tax collector.¶
3.08.160 - Taxes to be collected by tax collector.¶
3.08.170 - Receipt for taxes paid.¶
3.08.180 - Record of payment on assessment roll.¶
3.08.190 - Monthly accounting by tax collector.¶
3.08.200 - Delinquent taxes.¶
3.08.210 - Delinquent list.¶
3.08.220 - Publication of delinquent list.¶
3.08.230 - Affidavit of publication.¶
3.08.240 - Additional penalty when delinquent list published.¶
3.08.250 - Certified assessment roll or delinquent list, effect of.¶
3.08.260 - Settlement by tax collector.¶
3.08.270 - Collection of unsecured taxes.¶
3.08.280 - Seizure and sale.¶
3.08.290 - Suit for taxes.¶
3.08.300 - Sale to the city.¶
3.08.310 - Deed to city.¶
3.08.320 - Sale and deed for nonpayment of special assessments.¶
3.08.330 - Sale of tax deeded property.¶
3.08.340 - Mistake to have no effect.¶
3.08.350 - Effect of deeds.¶
3.08.360 - Alternate sale procedure—Not exclusive.¶
3.08.370 - Alternate sale procedure—Application and purpose.¶
3.08.380 - Alternate sales procedure—Sales subject to assessments.¶
3.08.390 - Alternate sales procedure—Method of sale.¶
3.08.400 - Alternate sales procedure—Notice of sale.¶
3.08.410 - Alternate sales procedure—Affidavit of publication of notice of sale.¶
3.08.420 - Alternate sales procedure—Conduct of sale—Deed to property.¶
3.08.430 - Alternate sales procedure—Report and account of sale.¶
3.08.440 - Alternate sales procedure—Action by city council after report and account of sale.¶
3.08.450 - Alternate sales procedure—Sale for best price obtainable.¶
3.08.460 - Alternate sales procedure—Notice of final sale.¶
3.08.470 - Alternate sales procedure—Deed to property upon final sale.¶
3.08.480 - Alternate sales procedure—Confirmation of sale.¶
3.08.490 - Alternate sales procedure—Further sales.¶
3.08.500 - Time for redemption.¶
3.08.510 - Terms and procedure for redemption.¶
3.08.520 - Deed after redemption.¶
3.08.530 - Irregular or erroneous assessments.¶
3.08.540 - Double assessment.¶
3.08.550 - Refunds.¶
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