Bill Text: CA AB237 | 2015-2016 | Regular Session | Amended


Bill Title: Local governments: parcel taxes: notice.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB237 Detail]

Download: California-2015-AB237-Amended.html
BILL NUMBER: AB 237	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 20, 2015
	AMENDED IN ASSEMBLY  APRIL 6, 2015

INTRODUCED BY   Assembly Member Daly
    (   Principal coauthor:   Assembly Member
  Gatto  ) 

                        FEBRUARY 5, 2015

   An act to add Chapter 8.5 (commencing with Section 54930) to Part
1 of Division 2 of Title 5 of the Government Code, relating to local
governments.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 237, as amended, Daly. Local governments: parcel taxes: notice.

   Existing law authorizes cities, counties, and special districts to
impose a parcel tax or property-related fee for specified purposes.
   This bill would require, before the adoption of any new parcel
tax, the legislative body of a local agency, as defined, to provide
notice of the vote to enact the proposed parcel tax to the owner of
each parcel affected by the tax within one week of the local agency
voting to place the proposed parcel tax on the ballot. This bill
would require the notice to include specified information and to be
provided to the property owner in a specified manner. This bill would
provide that the local agency may recover the reasonable costs of
the notice from the proceeds of the parcel tax.  By imposing new
duties upon local county officials,   this bill 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 with regard to certain mandates no
reimbursement is required by this act for a specified reason. 

   With regard to any other mandates, this bill would provide that,
if the Commission on State Mandates determines that the bill contains
costs so mandated by the state, reimbursement for those costs shall
be made pursuant to the statutory provisions noted above. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Chapter 8.5 (commencing with Section 54930) is added to
Part 1 of Division 2 of Title 5 of the Government Code, to read:
      CHAPTER 8.5.  PARCEL TAX NOTICES


   54930.  (a) Before the adoption of any new parcel tax, the
legislative body of a local agency shall provide notice of the vote
to enact the proposed parcel tax to the owner of each parcel affected
by the tax within one week following the local agency's vote to
place the proposed parcel tax on the ballot.
   (b) For purposes of this section:
   (1) "Local agency" means any city, county, school district, or
special district authorized to impose a parcel tax.
   (2) "Parcel tax" means a tax levied by a local agency 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, the following
information:
   (1) The amount or rate of the proposed 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 proposed parcel
tax, as well as the duration of time during which the parcel tax will
be imposed.
   (3) The date on which the proposed parcel tax will be voted upon.
   (4) The telephone number and address of an individual, office, or
organization that interested persons may contact to receive
additional information about the proposed parcel tax.
   (d) (1) The notice shall be accomplished through a mailing,
postage prepaid, in the United States mail and shall be deemed given
when so deposited.
   (2) The envelope or the cover of the mailing shall include the
name of the local agency and the return address of the sender. The
notice shall be in at least 10-point type. The notice shall be mailed
to all property owners, proposed to be subject to the new parcel
tax, by a mailing by name to those persons whose names and addresses
appear on the last equalized county assessment roll or the State
Board of Equalization assessment roll, as applicable.
   (e) The local agency may recover the reasonable costs of the
notice required by this section from the proceeds of the parcel tax.
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 for certain costs that may be incurred by a
local agency because, in that regard, this act provides for
reimbursement to a local agency in the form of additional revenues
from the proceeds of a parcel tax that are sufficient in amount to
fund the new duties established by this act, within the meaning of
Section 17556 of the Government Code.  
   However, if a parcel tax is not approved by the voters, and if the
Commission on State Mandates determines that this act contains costs
mandated by the state, reimbursement to local agencies and school
districts for those costs shall be made pursuant to Part 7
(commencing with Section 17500) of Division 4 of Title 2 of the
Government Code. 
                   
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