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AB-448 Local governments: parcel taxes: notice. (2017-2018)

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Date Published: 05/18/2017 09:00 PM
AB448:v98#DOCUMENT

Amended  IN  Assembly  May 18, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill No. 448


Introduced by Assembly Member Daly

February 13, 2017


An act to amend Section 54930 of the Government Code, relating to local government.


LEGISLATIVE COUNSEL'S DIGEST


AB 448, as amended, Daly. Local governments: parcel taxes: notice.
Existing law requires the legislative body of a local agency, as defined, to provide notice of a new parcel tax to the owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity, as specified.
This bill would instead require a local agency to provide notice of a new parcel tax to any owner of record of a parcel affected by the tax, if that owner of record does not reside within the jurisdictional boundaries of the taxing entity. The bill would also require the notice to be made within 30 days of the certification of the election approving the new parcel tax. The bill would, with regard to a school district or special district, require the city, county, or city and county in which the district is located, to prepare and mail the notice on behalf of the district. The bill would also require the district to reimburse the city, county, or city and county for the cost of preparing and mailing the notices.
Because this bill would impose new requirements on local entities, it would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: YES  

The people of the State of California do enact as follows:


SECTION 1.

 Section 54930 of the Government Code is amended to read:

54930.
 (a) A local agency shall provide notice of a new parcel tax to any owner of record of a parcel affected by the tax, if that owner of record does not reside within the jurisdictional boundaries of the taxing entity. The notice shall be made within 30 days of the certification of the election approving the new parcel tax. For school districts and special districts, the notice shall be prepared and mailed by the county or city or city and county in which the school district or special district is located.
(b) For purposes of this section:
(1) “Local agency” means any city, county, city and county, school district, or special district authorized to impose a parcel tax.
(2) “Parcel tax” means a tax levied by a local agency and approved by the voters upon any parcel of property identified using the assessor’s parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.
(c) The notice shall include, but is not limited to, all of the following information:
(1) The amount or rate of the parcel tax in sufficient detail to allow each property owner to calculate the amount of the tax to be levied against the owner’s property.
(2) The method and frequency for collecting the parcel tax, and the duration of time during which the parcel tax will be imposed.
(3) The telephone number and address of an individual, office, or organization that interested persons may contact to receive additional information about the parcel tax.
(d) The notice shall be accomplished through a mailing, postage prepaid, in the United States mail and shall be deemed given when so deposited. The notice shall be mailed to a property owner, if that owner does not reside within the jurisdictional boundaries of the taxing entity subject to the new tax, whose name and address appears on the last equalized county assessment roll or the State Board of Equalization assessment roll, as applicable. The notice shall be in at least 10-point type, and shall be in one of the following forms:
(1) An envelope or mailing which shall include the name of the local agency and the return address of the sender on the cover.
(2) A postcard, which shall include the name of the local agency and the return address of the sender on the front, and include the following information on the back in this format:
Dear Property Owner:

The local agency named on the front of this postcard imposed a parcel tax.

The parcel tax will be:

1.Levied at a rate of _____ [Amount or Rate of the Tax] _____
2.Collected _____ [Frequency and Method of Collection] _____
3.Levied _____ [Specify number of years or if indefinitely] _____
If you have any questions about the tax, please contact:
_____ [Name and Telephone Number] _____
_____ [Address] _____
_____ [Email Address or Website Address] _____
(e) The local agency may recover the reasonable costs of the notice required by this section from the proceeds of the parcel tax. A school district or special district shall reimburse the county, city, or city and county that prepares and mails the notice for the cost of preparing and mailing the notice. The costs recovered for these purposes, whether recovered pursuant to this subdivision or any other provision of law, shall not exceed the reasonable costs of preparing and mailing the notice.

SEC. 2.

 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because a local agency or school district has the authority to levy service charges, fees, or assessments sufficient to pay for the program or level of service mandated by this act, within the meaning of Section 17556 of the Government Code.