Bill Text: CA SB1473 | 2019-2020 | Regular Session | Chaptered


Bill Title: Local Government Omnibus Act of 2020.

Spectrum: Partisan Bill (? 1-0)

Status: (Passed) 2020-09-30 - Chaptered by Secretary of State. Chapter 371, Statutes of 2020. [SB1473 Detail]

Download: California-2019-SB1473-Chaptered.html

Senate Bill No. 1473
CHAPTER 371

An act to amend Section 11010.3 of, and to repeal the heading of Article 2.5 of Chapter 1 of Part 2 of Division 4 of, the Business and Professions Code, to amend Sections 52323, 52324, and 52325 of the Food and Agriculture Code, to amend Sections 915, 915.2, 915.4, 15643, 15645, 15646, 23010, 25131, 51179, 53340, and 65940.1 of the Government Code, to amend Section 20995 of, and to amend, repeal, and add Sections 20124, 20391, and 20404 of, the Public Contract Code, to amend Sections 214.18, 439.2, and 6388.5 of the Revenue and Taxation Code, to amend Section 50906 of the Water Code, and to amend Section 17609.05 of the Welfare and Institutions Code, relating to local government, and making an appropriation therefor.

[ Approved by Governor  September 30, 2020. Filed with Secretary of State  September 30, 2020. ]

LEGISLATIVE COUNSEL'S DIGEST


SB 1473, Committee on Governance and Finance. Local Government Omnibus Act of 2020.
(1) Existing law requires any person who intends to offer subdivided lands for sale or lease, as specified, to file with the Bureau of Real Estate an application for a public report consisting of, among other things, a notice of intention, as specified, and to comply with other related requirements. Existing law also requires that every sales contract relating to the purchase of real property in a subdivision clearly set forth the legal description of the property, of the encumbrances outstanding at the date of the sales contract, and the terms of the contract. Existing law exempts from these provisions, among other things, the proposed sale or lease of lots or other interests in a subdivision that is limited to industrial or commercial uses by law or by a declaration of covenants, conditions, and restrictions that has been recorded in the official records of the county or counties in which the subdivision is located.
This bill would instead exempt the proposed sale or lease of those lots or other interests in a subdivision that are limited to industrial or commercial uses, as described above. This bill would specify that this exemption only applies with respect to specified provisions relating to the filing of a report with the Bureau of Real Estate and does not affect any determination whether there are 5 or more lots, parcels, or other interests for purposes of specified law. The bill would expressly provide that “commercial uses” for these purposes includes the operation of an apartment complex that is not a community apartment project, as defined. The bill would also repeal an obsolete article heading relating to the sale or leasing of subdivided lands.
(2) Existing law, the California Seed Law (the seed law), regulates the shipment, delivery, transport, and sale of agricultural or vegetable seed, as defined, within the state, as well as the investigation and prosecution of breach of contract or patent infringement claims against farmers for unauthorized possession or use of genetically engineered plants. The seed law is enforced by the Secretary of Food and Agriculture and by county agricultural commissioners and their qualified representatives, as provided. The seed law establishes a subvention program under which the secretary is required to annually apportion $120,000, in aggregate, among counties that choose to participate in the subvention program as a subvention for costs that the counties incur in the enforcement of the seed law. Under the seed law, the provisions that establish and govern participation in the subvention program are inoperative on July 1, 2020, except as specified, and all provisions relating to the subvention program are repealed on January 1, 2024.
This bill would extend the inoperative dates specified above to July 1, 2024, and would extend the repeal dates specified above to January 1, 2028.
Under existing law, the moneys collected pursuant to the seed law, including registration fees, assessments, and penalty revenues, are continuously appropriated to the Department of Food and Agriculture to carry out its provisions.
By extending the operation of these subvention provisions, this bill would make an appropriation.
(3) Existing law, the Government Claims Act, establishes the liability and immunity of a public entity for its acts or omissions that cause harm to persons. Subject to specified exceptions, existing law requires that all claims for money or damages against local public entities be presented in accordance with specified procedures. Existing law requires that a claim, or amendment thereto, or an application for leave to present a late claim be presented to a local public entity by either delivering the claim to the clerk, secretary, or auditor of the local public entity or mailing it to the clerk, secretary, auditor, or the principal office of the governing body of the local public entity.
This bill would authorize a person to present a claim, amendment, or application, as described above, by electronically submitting it to a local public entity, if expressly authorized to do so by an ordinance or resolution of the public entity and in the manner specified by the ordinance or resolution. The bill would authorize proof of electronic service with respect to a claim, amendment, application for leave to present a late claim, or other notice under the Government Claims Act to be made and signed in accordance with specified law relating to proof of electronic service.
Existing law requires that specified notices be given to a person presenting a claim under the Government Claims Act, including a notice that the claim fails to comply substantially with specified procedural requirements, written notice of the action upon an application for leave to present a late claim, and written notice of action taken by various specified public entities on a claim or inaction that is deemed rejection. Existing law requires that these notices be given by either personally delivering the notice to the person presenting the claim or making the application or mailing it, as provided.
This bill, if a claim or application was submitted electronically, would authorize the public entity to give these notices by sending them to the electronic address from which the claim or application was received, unless the person presenting the claim or making the application requests notice to be sent to an alternative electronic address.
(4) Existing law requires the State Board of Equalization to make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property. Commencing January 1, 2016, and each of the next 4 calendar years, existing law requires the board to survey the assessment procedures of qualified counties or cities and counties, as defined, and to conduct sample assessments on the local roll of other qualified counties or cities and counties, as provided, that are stratified and selected at random by the board in consultation with the California Assessors’ Association.
This bill would extend the operation of these requirements from January 1, 2021, to January 1, 2026, and instead require the board to survey the assessment procedures and conduct sample assessments of qualified counties or cities and counties, as described above, commencing January 1, 2016, and for each of the next 9 calendar years. The bill would make technical and conforming changes to these provisions.
Upon completion of a survey of the procedures and practices of a county assessor, existing law requires the State Board of Equalization to prepare a written survey report setting forth its findings and recommendations and, after conferring with the assessor on matters that may be included in the report, as provided, issue the final survey report within a specified time. Existing law requires that the copies of the final survey reports be filed with specified entities.
The bill would require that the copies of the final survey report filed with specified entities, as described above, include any addendums to the report. The bill would delete obsolete provisions with respect to the deadline for issuing written survey reports for surveys commenced before July 1, 2017.
(5) Existing law authorizes a county, pursuant to a resolution adopted by its board of supervisors, to lend any of its available funds to designated types of special districts to enable those districts to perform their functions and meet their obligations.
This bill would additionally authorize a county to lend any of its funds to a resource conservation district to perform its functions and meet its obligations.
(6) Existing law requires all county ordinances to be read in full either at the time of introduction or passage, except when, after reading the title, further reading is waived by regular motion adopted by a majority vote of the board of supervisors.
This bill would specify that no reading of the title or ordinance is required if the title is included on the published agenda and a copy of the full ordinance is made available to the public on the county’s internet website and in print at the meeting before the introduction or passage of the ordinance.
(7) Existing law requires a local agency to designate, by ordinance, very high fire hazard severity zones in its jurisdiction within 120 days of receiving specified recommendations from the director pursuant to obsolete provisions of law.
This bill would delete references to obsolete provisions of law.
(8) Existing law, the Mello-Roos Community Facilities Act of 1982 (Mello-Roos Act), authorizes specified local agencies to establish a community facilities district with the authority to levy special taxes, as provided, for the purpose of financing certain public capital facilities and services. After a community facilities district has been created and authorized to levy special taxes, existing law authorizes the legislative body, by ordinance, to levy those special taxes at the rate and apportion them in the manner specified in the resolution forming the community facilities district. Existing law exempts certain kinds of property and entities from special taxes imposed under the Mello-Roos Act, including, with respect to special taxes imposed by an ordinance adopted on or after January 1, 2020, properties receiving the property tax welfare exemption described below, as specified.
This bill would instead exempt properties receiving the property tax welfare exemption from special taxes in a community facilities district, or an improvement area therein, in which the levy of a special tax is authorized pursuant to an ordinance adopted under the Mello-Roos Act on or after January 1, 2020, unless debt is outstanding and the property was subject to the special tax prior to receiving the exemption. The bill would authorize the legislative body, by resolution, to specify additional or different conditions under which the property receiving the welfare exemption may prepay and satisfy the obligation to pay the special tax, as provided.
(9) Existing law, the Permit Streamlining Act, among other things, requires a city, county, or special district that has an internet website to make certain information available on its internet website, including a current schedule of fees, exactions, and affordability requirements applicable to a proposed housing development project, as provided. Existing law defines, among other terms, the term “exaction” for these purposes to include specified taxes, public art requirements, and dedications of parkland.
This bill would require that the city, county, or special district present the schedule of fees, exactions, and affordability requirements described above in a manner that clearly identifies the fees that apply to each new water and utility service connection. The bill would also exclude from the above-described definition of “exaction” specified fees for water connections or sewer connections and capacity charges that are not imposed either in connection with issuing or approving a permit for development or as a condition of approval of a proposed development, as specified. The bill would also make various technical and clarifying changes to these provisions.
(10) Existing law, the Local Agency Public Construction Act, regulates contracting by local agencies, including counties and special districts. For specified public works contracts awarded by counties, existing law requires, among other things, that the board of supervisors of the county adopt plans, specifications, strain sheets, and working details for the work. In counties containing a population of 6,000,000 or more, existing law authorizes the board of supervisors by ordinance to authorize any county officer to take or perform any or all acts or actions permitted or required of the board under these provisions, including, among others, the authority to adopt plans and specifications, with respect to original contracts that do not exceed $330,000 or changes or alterations to original contracts entered into by the board where the changes or alterations do not exceed the lesser of 10% of the amount of the original contract or $330,000.
This bill, until January 1, 2030, would authorize the Board of Supervisors of the County of Los Angeles to delegate the above-described duties to adopt plans, specifications, strain sheets, and working details to the director of public works on a project-by-project basis if the project exceeds the above-described amount. The bill would also expressly authorize the Board of Supervisors of the County of Los Angeles to delegate this duty to the director of public works in accordance with the above-described existing provisions relating to delegation to a county officer.
For specified contracts by county boards of supervisors for the construction, repair, or maintenance of a county highway, existing law requires that the board of supervisors order definite surveys of the proposed work to be made and direct the preparation of profiles, cross-sections, plans, and specifications if it finds that the estimated expense of any necessary work on a county highway exceeds $20,000. For specified contracts by county boards of supervisors for the construction, maintenance and repair of a county bridge or subway, existing law requires the board of supervisors to adopt plans, specifications, and working details for the construction or repair and cause notice calling for bids to be published in a newspaper of general circulation, as provided.
This bill, until January 1, 2030, would authorize the Board of Supervisors of the County of Los Angeles to delegate the above-described duties to the county road commissioner on a project-by-project basis.
For specified contracts by the Los Angeles County Flood Control District, existing law requires that plans and specifications for work proposed to be done, or improvements to be made, within any municipality within the district be approved by the legislative body of that municipality before commencement of the work or improvements. If the legislative body of the municipality refuses or neglects to approve the work or improvements within 30 days after the board of supervisors requests it to do so, existing law requires the board of supervisors to omit the doing of that work or making of those improvements within that municipality and authorizes the board of supervisors to expend funds that were to be expended for that work or improvement for other purposes, as specified.
This bill, until January 1, 2030, would authorize the governing body of the Los Angeles County Flood Control District to delegate specified duties under these provisions to the chief engineer of the district on a project-by-project basis.
This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.
(11) Existing property tax law, in accordance with the California Constitution, provides for a “welfare exemption” for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Until January 1, 2025, existing property tax law provides that property owned by a community land trust, as defined, that otherwise qualifies for the welfare exemption is within the welfare exemption if specified conditions are met, including that the property is being or will be developed and rehabilitated as housing, as specified.
This bill would correct an erroneous cross-reference in the definition of “community land trust” for these purposes.
Existing property tax law, for property owned by a community land trust to qualify to receive the welfare exemption as described above, requires that a deed restriction or other instrument that requires a contract or contracts serving as an enforceable restriction on the sale or resale value of owner-occupied units or on the affordability of rental units be recorded on or before the lien date after the community land trust acquires the property. Existing property tax law requires that a contract serving as an enforceable restriction for these purposes comply with specified requirements, including that the contract be a renewable 99-year ground lease between a community land trust and the qualified owner of an owner-occupied single-family dwelling or an owner-occupied unit in a multifamily dwelling.
This bill, with respect to a contract serving as an enforceable restriction on the affordability of rental units, would instead require that the contract be an enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document that restricts the project’s usage and imposes specified affordable rent requirements.
(12) Existing law authorizes a city, county, or city and county to create historic zones and to contract with the owner of qualified historical properties within these zones to restrict the use of the property for a minimum period of 10 years, and establishes methods for the property tax valuation of any property so restricted during the contract period on a basis that is consistent with its restrictions and uses. Existing law requires that the capitalization rate to be used in valuing these properties be determined based on, among other factors, an interest component, determined as provided, that was the yield rate equal to the effective rate on conventional mortgages as determined by the Federal Housing Finance Agency as of September 1.
This bill would instead require that the interest component be determined based on the yield rate that was equal to the effective average interest rate on conventional mortgages as determined by the Federal Home Loan Mortgage Corporation as of September 1.
(13) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 or 75 days, as applicable, from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer, remanufacturer, or dealer, including written evidence of an out-of-state license and registration for the vehicle.
Existing federal law requires a motor carrier, as defined, to file an application form with the Federal Motor Carrier Safety Administration to obtain a United States Department of Transportation number for specified commercial motor vehicles used in interstate commerce to transport passengers or property before beginning operations and every 24 months, as specified. Existing federal law, the Unified Carrier Registration Act of 2005, provides for a system for registering and collecting fees from the operators of specified commercial motor vehicles engaged in interstate travel, replacing the former Single State Registration System. Existing law also authorizes the Director of Motor Vehicles, on behalf of the state, to enter into, and become a member of, the International Registration Plan agreement developed by the American Association of Motor Vehicle Administrators, which is an optional method of registering commercial vehicles operating interstate and apportioning vehicle registration fees to participating jurisdictions.
This bill would specify that, in cases where the vehicle is registered under the International Registration Plan and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for that written evidence.
The bill would declare that these provisions are declaratory of existing law.
(14) Existing law authorizes the formation of reclamation districts by owners of swamp and overflowed lands, salt-marsh, or tidelands, or other lands subject to flood or overflow and by owners of land already reclaimed, or in progress of reclamation, and not included in a reclamation district. Existing law authorizes Reclamation District No. 1004, in conjunction with the County of Colusa, to construct, maintain, and operate a plant, transmission lines, and other necessary or appropriate facilities for the generation of hydroelectric power, as prescribed. Existing law requires proceeds from the sale of electricity to be utilized to retire any time warrants issued for construction of the facilities and otherwise for the powers and purposes for which the district was formed. Existing law authorizes Reclamation District No. 108 to exercise this hydroelectric power authority until January 1, 2021.
This bill would extend the authority of Reclamation District No, 108 to exercise the above-described hydroelectric power authority from January 1, 2021, to January 1, 2026.
(15) Existing law requires that funds deposited into a county’s health and welfare trust fund accounts be expended only for the purpose of providing mental health, public health, indigent health care, social services, and juvenile justice programs, as specified. Existing law requires a county, city, or city and county to file annual reports with the Controller of trust fund deposits and disbursements within 60 days after the end of the year. Existing law requires the reports to be forwarded to the appropriate state department for expenditure verification.
This bill would require those reports be forwarded to the appropriate state department only upon request.
Vote: 2/3   Appropriation: YES   Fiscal Committee: YES   Local Program: NO  

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


SECTION 1.

 (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2020.
(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure.
(c) The Legislature further finds and declares all of the following:
(1) The COVID-19 pandemic, the resulting public health crisis, and the ensuing restrictions on legislative activities during the second year of the 2019–20 Regular Session required members of the Legislature to limit the number of bills that they can author.
(2) As a result, some proposed statutory changes that have significant public benefit and urgency have been placed on hold.
(3) The Local Government Omnibus Act is a consensus-driven process typically reserved for minor changes to statute and excludes policy changes that do not clearly and explicitly fall within the jurisdiction of the Senate Committee on Governance and Finance, or policy changes that require the full scrutiny of the policy process.
(4) The committee takes a strict view of policies that can be enacted or modified through the omnibus bill.
(5) The Local Government Omnibus Act of 2020 includes provisions that, while still adhering strictly to the consensus requirement, are more substantive or less clearly within the jurisdiction of the committee than would otherwise be appropriate for the omnibus bill process in order to advance needed public policy in a safe and efficient manner.
(6) Therefore, the inclusion of items in the Local Government Omnibus Act of 2020 shall not be considered precedential in any manner.

SEC. 2.

 Section 11010.3 of the Business and Professions Code is amended to read:

11010.3.
 (a) (1) This article shall not apply to the proposed sale or lease of those lots or other interests in a subdivision that are limited to industrial or commercial uses by law or by a declaration of covenants, conditions, and restrictions that has been recorded in the official records of the county or counties in which the subdivision is located.
(2) Paragraph (1) shall not affect any determination whether there are five or more lots, parcels, or other interests for the purposes of Section 11000, 11001, or 11004.5.
(b) For the purposes of this section, “commercial use” includes, but is not limited to, the operation of a business that provides facilities for the overnight stay of its customers, employees, or agents and the operation of an apartment complex that is not a community apartment project, as defined in Section 11004.

SEC. 3.

 The heading of Article 2.5 of Chapter 1 of Part 2 of Division 4 of the Business and Professions Code is repealed.

SEC. 4.

 Section 52323 of the Food and Agricultural Code is amended to read:

52323.
 (a) The department’s cost of carrying out this chapter shall be funded from money that is received by the secretary pursuant to this chapter. The secretary shall also pay annually, in arrears, one hundred twenty thousand dollars ($120,000) to counties as an annual subvention for costs incurred in the enforcement of this chapter. The department’s costs of administering this chapter shall be paid before allocating funds to the counties under this section.
(b) This section shall become inoperative on July 1, 2024, and, as of January 1, 2028, is repealed.

SEC. 5.

 Section 52324 of the Food and Agricultural Code is amended to read:

52324.
 (a) The subvention program under Section 52323 is an optional program available to counties. The subvention to counties under Section 52323 shall be annually apportioned as follows:
(1) At the discretion of the secretary and upon recommendation of the board, counties with no registered seed labelers may annually receive one hundred dollars ($100).
(2) Counties with registered seed labeler operations shall receive subventions based upon enforcement activity generated by the registered seed labeler operations within the county and upon the performance of enforcement activities necessary to carry out this chapter.
(b) This section shall become inoperative on July 1, 2024, and, as of January 1, 2028, is repealed.

SEC. 6.

 Section 52325 of the Food and Agricultural Code is amended to read:

52325.
 (a) Commissioners of counties that choose to participate in the subvention program shall enter into a cooperative agreement with the secretary, whereby the commissioner agrees to maintain a statewide compliance level, determined by the secretary, on all seed within the county. The cooperative agreement shall be in effect for a five-year period. The amount of the subvention designated to each individual participating county shall be established in a memorandum of understanding between the commissioner and the secretary, in consultation with the board.
(b) The secretary, upon recommendation of the board or upon the secretary’s own initiative, may withhold a portion of the funds designated to a county if that county fails to meet the performance standards established by the secretary and set forth in the cooperative agreement with that county.
(c) The secretary shall provide a written justification to the board for any action taken by the secretary that does not fully implement a recommendation made by the board pursuant to subdivision (b).
(d) This section shall become inoperative on July 1, 2024, and, as of January 1, 2028, is repealed.

SEC. 7.

 Section 915 of the Government Code is amended to read:

915.
 (a) A claim, any amendment thereto, or an application to the public entity for leave to present a late claim shall be presented to a local public entity by any of the following means:
(1) Delivering it to the clerk, secretary, or auditor thereof.
(2) Mailing it to the clerk, secretary, auditor, or to the governing body at its principal office.
(3) If expressly authorized by an ordinance or resolution of the public entity, submitting it electronically to the public entity in the manner specified in the ordinance or resolution.
(b) Except as provided in subdivisions (c) and (d), a claim, any amendment thereto, or an application for leave to file a late claim shall be presented to the state by either of the following means:
(1) Delivering it to an office of the Department of General Services.
(2) Mailing it to the Department of General Services at its principal office.
(c) A claim, any amendment thereto, or an application for leave to file a late claim shall be presented to a judicial branch entity in accordance with the following means:
(1) Delivering or mailing it to the court executive officer, if against a superior court or a judge, court executive officer, or trial court employee, as defined in Section 811.9, of that court.
(2) Delivering or mailing it to the Clerk or Executive Officer of the Court of Appeal, if against a court of appeals or a judge of that court.
(3) Delivering or mailing it to the Clerk or Executive Officer of the Supreme Court, if against the Supreme Court or a judge of that court.
(4) Delivering or mailing it to the Administrative Director of the Judicial Council, if against the Judicial Council or the Administrative Office of the Courts.
(d) A claim, any amendment thereto, or an application for leave to file a late claim shall be presented to the Trustees of the California State University by delivering or mailing it to the Office of Risk Management at the Office of the Chancellor of the California State University.
(e) A claim, amendment, or application shall be deemed to have been presented in compliance with this section even though it is not delivered or mailed as provided in this section if, within the time prescribed for presentation thereof, any of the following apply:
(1) It is actually received by the clerk, secretary, auditor, or board of the local public entity.
(2) It is actually received at an office of the Department of General Services.
(3) If against the California State University, it is actually received by the Trustees of the California State University.
(4) If against a judicial branch entity or judge, it is actually received by the court executive officer, court clerk/administrator, court clerk, or secretariat of the judicial branch entity.
(f) A claim, amendment, or application shall be deemed to have been presented in compliance with this section to a public agency as defined in Section 53050 if it is delivered or mailed within the time prescribed for presentation thereof in conformity with the information contained in the statement in the Roster of Public Agencies pertaining to that public agency which is on file at the time the claim, amendment, or application is delivered or mailed. As used in this subdivision, “statement in the Registry of Public Agencies” means the statement or amended statement in the Registry of Public Agencies in the office of the Secretary of State or in the office of the county clerk of any county in which the statement or amended statement is on file.

SEC. 8.

 Section 915.2 of the Government Code is amended to read:

915.2.
 (a) If a claim, amendment to a claim, or application to a public entity for leave to present a late claim is presented or sent by mail under this chapter, or if any notice under this chapter is given by mail, the claim, amendment, application, or notice shall be mailed in the manner prescribed in this section. The claim, amendment, application, or notice shall be deposited in the United States post office, a mailbox, sub-post office, substation, mail chute, or other similar facility regularly maintained by the government of the United States, in a sealed envelope, properly addressed, with postage paid. The claim, amendment, application, or notice shall be deemed to have been presented and received at the time of the deposit.
(b) Any period of notice and any duty to respond after receipt of service of a claim, amendment, application, or notice is extended five days upon service by mail, if the place of address is within the State of California, 10 days if the place of address is within the United States, and 20 days if the place of address is outside the United States. This subdivision shall not apply to the written notice set forth in Section 945.6 or the filing of a complaint after denial of a claim.
(c) As applied to this section, proof of mailing may be made in the manner prescribed by Section 1013a of the Code of Civil Procedure.
(d) If a claim, amendment to a claim, or application to a public entity for leave to present a late claim is submitted electronically, or if any notice under this chapter is given electronically, proof of electronic service may be made in a manner prescribed by Section 1013b of the Code of Civil Procedure, and proof of electronic service may be signed as provided in subparagraph (B) of paragraph (2) of subdivision (b) of Section 1010.6 of the Code of Civil Procedure.

SEC. 9.

 Section 915.4 of the Government Code is amended to read:

915.4.
 (a) The notices provided for in Sections 910.8, 911.8, and 913 shall be given by any of the following methods:
(1) Personally delivering the notice to the person presenting the claim or making the application.
(2) Mailing the notice to the address, if any, stated in the claim or application as the address to which the person presenting the claim or making the application desires notices to be sent or, if no such address is stated in the claim or application, by mailing the notice to the address, if any, of the claimant as stated in the claim or application.
(3) If the claim or application is submitted electronically, by sending the notice to the electronic address from which the claim or application was received unless the person presenting the claim or making the application requests notice to be sent to an alternative electronic address.
(b) No notice need be given where the claim or application fails to state either an address to which the person presenting the claim or making the application desires notices to be sent or an address of the claimant.

SEC. 10.

 Section 15643 of the Government Code, as amended by Section 82 of Chapter 561 of the Statutes of 2017, is amended to read:

15643.
 (a) (1) The board shall proceed with the surveys of the assessment procedures and practices in the 10 largest counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.
(2) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 1995 and every fifth calendar year thereafter.
(b) The board shall, commencing January 1, 2016, and each of the next nine calendar years, do all of the following:
(1) (A) Survey the assessment procedures of one qualified county or city and county and conduct a sample of assessments on the local assessment roll of another qualified county or city and county.
(B) For purposes of this paragraph, “qualified county or city and county” means the 11th to the 20th, inclusive, largest counties and cities and counties. The 11th to the 20th, inclusive, largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 2015 and every fifth calendar year thereafter.
(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.
(2) (A) Survey the assessment procedures of three qualified counties or cities and counties and conduct a sample of assessments on the local assessment roll of two other qualified counties or cities and counties.
(B) For purposes of this paragraph, “qualified counties or cities and counties” means the 21st to the 58th, inclusive, largest counties and cities and counties. The 21st to the 58th, inclusive, largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year 2015 and every fifth calendar year thereafter.
(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.
(3) Conduct a sample of assessments on the local assessment roll in a county or city and county that the board determines has significant assessment problems pursuant to Section 75.60 of the Revenue and Taxation Code.
(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.
(e) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.

SEC. 11.

 Section 15643 of the Government Code, as added by Section 2 of Chapter 404 of the Statutes of 2015, is amended to read:

15643.
 (a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.
(b) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has “significant assessment problems,” as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 2021 and every fifth calendar year thereafter.
(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.
(e) This section shall become operative on January 1, 2026.

SEC. 12.

 Section 15645 of the Government Code is amended to read:

15645.
 (a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its findings and recommendations and transmit a copy to the assessor. In addition the board may file with the assessor a confidential report containing matters relating to personnel. Before preparing its written survey report, the board shall do both of the following:
(1) Meet with the assessor to discuss and confer on those matters which may be included in the written survey report.
(2) Notify the former assessor if the survey reviews the former assessor’s procedures and practices, and meet with the former assessor, upon the former assessor’s request, to discuss and confer on those matters that may be included in the survey report.
(b) Within 30 days after receiving a copy of the survey report, the assessor may file with the board a written response to the findings and recommendations in the survey report.
The board may, for good cause, extend the period for filing the response.
(c) (1) The survey report, together with the assessor’s response, if any, and the board’s comments, if any, shall constitute the final survey report. An addendum to the final survey report shall be published to include a former assessor’s written response to the findings and recommendations in the survey report that reviewed the former assessor’s procedures and practices, if any, and the board’s comments, if any. The final survey report shall be issued by the board within 12 months after the date the board began the survey.
(2) Within a year after receiving a copy of the final survey report, and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved, the assessor shall file with the board of supervisors a report, indicating the manner in which the assessor has implemented or intends to implement, or the reasons for not implementing, the recommendations of the survey report, with copies of that response being sent to the Governor, the Attorney General, the State Board of Equalization, the Senate and Assembly, and to the grand juries and assessment appeals boards of the counties to which they relate.

SEC. 13.

 Section 15646 of the Government Code is amended to read:

15646.
 Copies of final survey reports, with any addendums, shall be filed with the Governor, Attorney General, and with the assessors, the boards of supervisors, the grand juries and assessment appeals boards of the counties to which they relate, and to other assessors of the counties unless one of these assessors notifies the State Board of Equalization to the contrary and, on the opening day of each regular session, with the Senate and Assembly.

SEC. 14.

 Section 23010 of the Government Code is amended to read:

23010.
 (a) Pursuant to a resolution adopted by its board of supervisors, a county may lend any of its available funds to any community services district, county waterworks district, mosquito abatement district, pest abatement district, fire protection district, flood control and water conservation district, recreation and park district, resource conservation district, regional park district, regional park and open-space district, regional open-space district, resort improvement district, or public cemetery district located wholly within the county, if its funds are or when available will be in the custody of the county or any officer of the county, in order to enable the district to perform its functions and meet its obligations. The loan shall not exceed 85 percent of the district’s anticipated revenue for the fiscal year in which it is made or for the next ensuing fiscal year, and shall be repaid out of that revenue before the payment of any other obligation of the district.
(b) (1) Pursuant to a resolution adopted by its board of supervisors, a county may loan any of its available funds to a special district, in order to enable the district to perform its functions and meet its obligations. The loan shall not exceed 85 percent of the special district’s anticipated property tax revenue projected to be generated for the fiscal year in which it is made or for the next ensuing fiscal year within that portion of the district’s territory that is located within the county. The loan shall be repaid out of any available revenue of the special district before the payment of any other obligation of the district.
(2) For purposes of this subdivision, “special district” means a special district, as defined in Section 54775, that is located in more than one county.
(c) (1) The board of supervisors may borrow funds from the county or from other garbage disposal districts, not to exceed 85 percent of the district’s anticipated revenue for the fiscal year in which they are borrowed or for the next ensuing fiscal year. In levying taxes or prescribing and collecting fees or charges as authorized by this division, the board of supervisors may raise sufficient revenues to repay the loans.
(2) The board of supervisors may lend available district funds to another garbage disposal district, subject to the terms and conditions set forth in this section.
(3) Nothing contained in this section shall prohibit the board of supervisors from borrowing funds from banks or other financial institutions when the best interests of the district are served thereby.
(d) Notwithstanding any other law, funds, when borrowed by a garbage disposal district pursuant to subdivision (c), shall forthwith increase the appropriations of the district for which they are needed. The governing body of the entity from which the funds are borrowed may specify the date and manner in which the funds shall be repaid. The loan shall not exceed 85 percent of the district’s anticipated revenue for the fiscal year in which it is made or for the next ensuing fiscal year, and shall be repaid out of that revenue before the payment of any other obligation of the district.
(e) The district shall pay interest on all funds borrowed from the county at the same rate that the county applies to funds of the district on deposit with the county.

SEC. 15.

 Section 25131 of the Government Code is amended to read:

25131.
 Ordinances shall not be passed within five days of their introduction, nor at other than a regular meeting or at an adjourned regular meeting. However, an urgency ordinance may be passed immediately upon introduction and either at a regular or special meeting. Except when, after reading the title, further reading is waived by regular motion adopted by majority vote, all ordinances shall be read in full either at the time of introduction or passage; provided, however, that a reading of the title or ordinance shall not be required if the title is included on the published agenda and a copy of the full ordinance is made available to the public online and in print at the meeting before the introduction or passage. When ordinances, other than urgency ordinances, are altered after introduction, they shall be passed only at a regular or at an adjourned regular meeting held at least five days after alteration. Corrections of typographical or clerical errors are not alterations within the meaning of this section. This section shall not apply to ordinances which by statute can be passed only after notice and a public hearing.

SEC. 16.

 Section 51179 of the Government Code is amended to read:

51179.
 (a) A local agency shall designate, by ordinance, very high fire hazard severity zones in its jurisdiction within 120 days of receiving recommendations from the director pursuant to Section 51178.
(b) A local agency may, at its discretion, include areas within the jurisdiction of the local agency, not identified as very high fire hazard severity zones by the director, as very high fire hazard severity zones following a finding supported by substantial evidence in the record that the requirements of Section 51182 are necessary for effective fire protection within the area.
(c) The local agency shall transmit a copy of an ordinance adopted pursuant to subdivision (a) to the State Board of Forestry and Fire Protection within 30 days of adoption.
(d) Changes made by a local agency to the recommendations made by the director shall be final and shall not be rebuttable by the director.
(e) The State Fire Marshal shall prepare and adopt a model ordinance that provides for the establishment of very high fire hazard severity zones.
(f) Any ordinance adopted by a local agency pursuant to this section that substantially conforms to the model ordinance of the State Fire Marshal shall be presumed to be in compliance with the requirements of this section.
(g) A local agency shall post a notice at the office of the county recorder, county assessor, and county planning agency identifying the location of the map provided by the director pursuant to Section 51178. If the agency amends the map, pursuant to subdivision (b) or (c) of this section, the notice shall instead identify the location of the amended map.

SEC. 17.

 Section 53340 of the Government Code is amended to read:

53340.
 (a) After a community facilities district has been created and authorized to levy specified special taxes pursuant to Article 2 (commencing with Section 53318), Article 3 (commencing with Section 53330), or Article 3.5 (commencing with Section 53339), the legislative body may, by ordinance, levy the special taxes at the rate and apportion them in the manner specified in the resolution adopted pursuant to Article 2 (commencing with Section 53318), Article 3 (commencing with Section 53330), or Article 3.5 (commencing with Section 53339). After creation of a community facilities district that includes territory proposed for annexation in the future by unanimous approval as described in subdivision (b) of Section 53339.3, the legislative body may, by ordinance, provide for the levy of special taxes on parcels that will be annexed to the community facilities district at the rate or rates to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the community facilities district and for apportionment and collection of the special taxes in the manner specified in the resolution of formation.
(b) The legislative body may provide, by resolution, for the levy of the special tax in the current tax year or future tax years at the same rate or at a lower rate than the rate provided by the ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the clerk or other official designated by the legislative body with the county auditor on or before the 10th day of August of that tax year. The clerk or other official designated by the legislative body may file the certified list after the 10th of August but not later than the 21st of August if the clerk or other official obtains prior written consent of the county auditor.
(c) Properties or entities of the state, federal, or local governments shall, except for properties that a local agency is a landowner of within the meaning of subdivision (f) of Section 53317, or except as otherwise provided in Section 53317.3, be exempt from the special tax. In a community facilities district, or in an improvement area therein, in which the levy of a special tax is authorized by an ordinance adopted on or after January 1, 2020, a property receiving a welfare exemption under subdivision (g) of Section 214 of the Revenue and Taxation Code shall be exempt from the special tax unless debt is outstanding and the property was subject to the special tax prior to receiving the exemption, in which case the property shall remain subject to the special tax and the special tax shall be enforceable against the property. However, whether or not the resolution of formation that authorized creation of the district specified conditions under which the obligation to pay a special tax may be prepaid and permanently satisfied, the legislative body of the local agency that created the district may, by resolution, specify additional or different conditions under which the property receiving the welfare exemption may prepay and satisfy the obligation to pay the special tax. The conditions may be specified only if the legislative body of the local agency that created the district finds and determines that the prepayment arrangement will not, in and of itself, adversely affect the ability of the district to make scheduled payments on debt as such payments become due. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in the resolution of formation to establish a district adopted pursuant to Section 53325.1 or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment of an existing special tax as provided in Section 53334.
(d) The proceeds of any special tax may only be used to pay, in whole or part, the cost of providing public facilities, services, and incidental expenses pursuant to this chapter.
(e) The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes, unless another procedure has been authorized in the resolution of formation establishing the district and adopted by the legislative body.
(f) (1) Notwithstanding subdivision (e), the legislative body of the district may waive all or any specified portion of the delinquency penalties and redemption penalties if it makes all of the following determinations:
(A) The waivers shall apply only to parcels delinquent at the time of the determination.
(B) The waivers shall be available only with respect to parcels for which all past due and currently due special taxes and all other costs due are paid in full within a limited period of time specified in the determination.
(C) The waivers shall be available only with respect to parcels sold or otherwise transferred to new owners unrelated to the owner responsible for the delinquency.
(D) The waivers are in the best interest of the debtholders.
(2) The charges with penalties to be waived shall be removed from the tax roll pursuant to Section 53356.2 and local administrative procedures, and any distributions made to the district prior to collection pursuant to Chapter 3 (commencing with Section 4701) of Part 8 of Division 1 of the Revenue and Taxation Code shall be repaid by the district prior to granting the waiver.
(g) The tax collector may collect the special tax at intervals as specified in the resolution of formation, including intervals different from the intervals determining when the ordinary ad valorem property taxes are collected. The tax collector may deduct the reasonable administrative costs incurred in collecting the special tax.
(h) All special taxes levied by a community facilities district shall be secured by the lien imposed pursuant to Section 3115.5 of the Streets and Highways Code. This lien shall be a continuing lien and shall secure each levy of special taxes. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled in accordance with Section 53344 or until the special tax ceases to be levied by the legislative body in the manner provided in Section 53330.5. If any portion of a parcel is encumbered by a lien pursuant to this chapter, the entirety of the parcel shall be encumbered by that lien.

SEC. 18.

 Section 65940.1 of the Government Code is amended to read:

65940.1.
 (a) (1) A city, county, or special district that has an internet website shall make all of the following available on its internet website, as applicable:
(A) (i) A current schedule of fees, exactions, and affordability requirements imposed by that city, county, or special district, including any dependent special districts, as defined in Section 56032.5, of the city or county applicable to a proposed housing development project.
(ii) The city, county, or special district shall present the information described in clause (i) in a manner that clearly identifies the fees, exactions, and affordability requirements that apply to each parcel and the fees that apply to each new water and sewer utility connection.
(B) All zoning ordinances and development standards adopted by the city or county presenting the information, which shall specify the zoning, design, and development standards that apply to each parcel.
(C) The list required to be compiled pursuant to Section 65940 by the city or county presenting the information.
(D) The current and five previous annual fee reports or the current and five previous annual financial reports, that were required pursuant to subdivision (b) of Section 66006 and subdivision (d) of Section 66013.
(E) An archive of impact fee nexus studies, cost of service studies, or equivalent, conducted by that city, county, or special district on or after January 1, 2018. For purposes of this subparagraph, “cost of service study” means the data provided to the public pursuant to subdivision (a) of Section 66016.
(2) A city, county, or special district shall update the information made available under this subdivision within 30 days of any changes.
(b) For purposes of this section:
(1) “Affordability requirement” means a requirement imposed as a condition of a development of residential units, that the development include a certain percentage of the units affordable for rent or sale to households with incomes that do not exceed the limits for moderate-income, lower income, very low income, or extremely low income households specified in Sections 50079.5, 50093, 50105, and 50106 of the Health and Safety Code, or an alternative means of compliance with that requirement including, but not limited to, in-lieu fees, land dedication, off-site construction, or acquisition and rehabilitation of existing units.
(2) (A) “Exaction” means any of the following:
(i) A construction excise tax.
(ii) A requirement that the housing development project provide public art or an in-lieu payment.
(iii) A special tax levied on new housing units pursuant to the Mello-Roos Community Facilities Act (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5).
(iv) Dedications of parkland or in-lieu fees imposed pursuant to Section 66477.
(B) “Exaction” does not include fees or charges pursuant to Section 66013 that are not imposed (i) in connection with issuing or approving a permit for development or (ii) as a condition of approval of a proposed development, as held in Capistrano Beach Water Dist. v. Taj Development Corp. (1999) 72 Cal.App.4th 524.
(3) “Fee” means a fee or charge described in the Mitigation Fee Act (Chapter 5 (commencing with Section 66000), Chapter 6 (commencing with Section 66010), Chapter 7 (commencing with Section 66012), Chapter 8 (commencing with Section 66016), and Chapter 9 (commencing with Section 66020)).
(4) “Housing development project” means a use consisting of any of the following:
(A) Residential units only.
(B) Mixed-use developments consisting of residential and nonresidential uses with at least two-thirds of the square footage designated for residential use.
(C) Transitional housing or supportive housing.
(c) This section shall not be construed to alter the existing authority of a city, county, or special district to adopt or impose an exaction or fee.

SEC. 19.

 Section 20124 of the Public Contract Code is amended to read:

20124.
 (a) The board of supervisors shall adopt plans, specifications, strain sheets, and working details for the work.
(b) The Board of Supervisors of the County of Los Angeles may delegate the duties described in subdivision (a) to the director of public works in the following manner:
(1) For projects in excess of the dollar limit specified in Section 20145, the board of supervisors may delegate duties described in subdivision (a) on a project-by-project basis.
(2) For projects at or below the dollar limit specified in Section 20145, the board of supervisors may delegate the duties described in subdivision (a) pursuant to that section.
(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.

SEC. 20.

 Section 20124 is added to the Public Contract Code, to read:

20124.
 (a) The board of supervisors shall adopt plans, specifications, strain sheets, and working details for the work.
(b) For projects at or below the dollar limit specified in Section 20145, the Board of Supervisors of the County of Los Angeles may delegate the duties described in subdivision (a) to the director of public works pursuant to Section 20145.
(c) This section shall become operative on January 1, 2030.

SEC. 21.

 Section 20391 of the Public Contract Code is amended to read:

20391.
 (a) Whenever the board of supervisors finds that the estimated expense of any necessary work upon any county highway exceeds the sum of twenty thousand dollars ($20,000), the board shall order definite surveys of the proposed work to be made and shall direct the preparation of profiles, cross-sections, plans, and specifications.
(b) The Board of Supervisors of the County of Los Angeles may delegate the duties described in subdivision (a) to the county road commissioner on a project-by-project basis.
(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.

SEC. 22.

 Section 20391 is added to the Public Contract Code, to read:

20391.
 (a) Whenever the board of supervisors finds that the estimated expense of any necessary work upon any county highway exceeds the sum of twenty thousand dollars ($20,000), the board shall order definite surveys of the proposed work to be made and shall direct the preparation of profiles, cross-sections, plans, and specifications.
(b) This section shall become operative on January 1, 2030.

SEC. 23.

 Section 20404 of the Public Contract Code is amended to read:

20404.
 (a) The board of supervisors shall adopt plans, specifications, and working details for such construction or repair and shall cause a notice, calling for bids therefor, to be published in a newspaper of general circulation published in the county. Such notice shall be published for at least 10 consecutive times in a daily newspaper of general circulation published in the county or for at least 2 consecutive times in a weekly newspaper published in the county. If there is no newspaper published in the county, such notice shall be given by posting in three public places in the county for at least two weeks.
(b) The Board of Supervisors of the County of Los Angeles may delegate the duties described in subdivision (a) to the county road commissioner on a project-by-project basis.
(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.

SEC. 24.

 Section 20404 is added to the Public Contract Code, to read:

20404.
 (a) The board of supervisors shall adopt plans, specifications, and working details for such construction or repair and shall cause a notice, calling for bids therefor, to be published in a newspaper of general circulation published in the county. Such notice shall be published for at least 10 consecutive times in a daily newspaper of general circulation published in the county or for at least 2 consecutive times in a weekly newspaper published in the county. If there is no newspaper published in the county, such notice shall be given by posting in three public places in the county for at least two weeks.
(b) This section shall become operative on January 1, 2030.

SEC. 25.

 Section 20995 of the Public Contract Code is amended to read:

20995.
 The plans and specifications for any work proposed to be done, or improvements to be made, under this act, in any municipality in the district shall first be approved by the legislative body of such municipality before the commencement of such work or improvements, and before any contract shall be let therefor; provided, that in the event such legislative body shall refuse or neglect to approve the said plans and specifications for such work or improvement within 30 days after being requested by the board of supervisors so to do, then the board of supervisors shall omit the doing of such work or making of such improvements within such municipality, and such omission shall not affect the validity of its proceedings under this act, and the funds which were to be expended for such proposed work or improvement in the municipality may be expended elsewhere by the board of supervisors for carrying out the purposes of this act. For the Los Angeles County Flood Control District, the governing body of the district may delegate these duties to the chief engineer of the district on a project-by-project basis. This additional delegation right for the Los Angeles County Flood Control District shall remain in effect only until January 1, 2030.

SEC. 26.

 Section 214.18 of the Revenue and Taxation Code is amended to read:

214.18.
 (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land trust, otherwise qualifying for exemption under Section 214, and all of the following conditions are met:
(1) The property is being or will be developed or rehabilitated as any of the following:
(A) An owner-occupied single-family dwelling.
(B) As an owner-occupied unit in a multifamily dwelling.
(C) As a member-occupied unit in a limited equity housing cooperative.
(D) As a rental housing development.
(2) Improvements on the property are or will be available for use and ownership or for rent by qualified persons.
(3) (A) A deed restriction or other instrument, requiring a contract or contracts serving as an enforceable restriction on the sale or resale value of owner-occupied units or on the affordability of rental units is recorded on or before the lien date following the acquisition of the property by the community land trust.
(B) For purposes of this section:
(i) “A contract or contracts serving as an enforceable restriction on the sale or resale value of owner-occupied units” means a contract described in paragraph (11) of subdivision (a) of Section 402.1.
(ii) “A contract or contracts serving as an enforceable restriction on the affordability of rental units” means an enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document described in subparagraph (A) of paragraph (2) of subdivision (g) of Section 214.
(C) A copy of the deed restriction or other instrument shall be provided to the assessor.
(b) (1) Subject to subdivision (d), the exemption provided by subdivision (a) shall not be denied to a property on the basis that the property does not currently contain a single-family dwelling, a unit in a multifamily dwelling, a unit in a limited equity housing cooperative, or a rental housing development that is in the course of construction.
(2) Once property that is a rental housing development is in the course of construction, the property shall be deemed to qualify for the exemption provided under Section 214 and on subsequent lien dates the property shall qualify for exemption pursuant to Section 214.
(c) For purposes of this section, all of the following definitions shall apply:
(1) “Community land trust” has the same meaning as that term is defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1.
(2) “Course of construction” has the same meaning as the term “facilities in the course of construction,” as used and defined in Sections 214.1 and 214.2.
(3) “Limited equity housing cooperative” has the same meaning as that term is defined in Section 817 of the Civil Code.
(4) “Persons and families of low income” has the same meaning as the term “lower income households,” as defined in Section 50079.5 of the Health and Safety Code.
(5) “Persons and families of low or moderate income” has the same meaning as that term is defined in Section 50093 of the Health and Safety Code.
(6) “Qualified persons” means the following:
(A) In the case of property developed for owner-occupied housing, as described in subparagraphs (A), (B), and (C) of paragraph (1) of subdivision (a), persons and families of low or moderate income, including persons and families of low or moderate income that own a dwelling or unit collectively as member occupants or resident shareholders of a limited equity housing cooperative.
(B) In the case of property developed for rental housing, as described in subparagraph (D) of paragraph (1) of subdivision (a), persons and families of low income.
(7) “Rental housing development” means a rental housing development in which all of the residential units in the development, other than units provided to property managers, are required to be rented to, and occupied by, persons and families of low or moderate income, at rents that do not exceed an affordable rent as described in Section 50053 of the Health and Safety Code.
(d) (1) Notwithstanding any other law, the community land trust shall be liable for property tax for the years for which the property was exempt from taxation pursuant to this section if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, in accordance with paragraph (1) of subdivision (a) as follows:
(A) In the case of property acquired by the community land trust before January 1, 2020, by January 1, 2025.
(B) In the case of property acquired by the community land trust on and after January 1, 2020, and before January 1, 2025, within five years of the lien date following the acquisition of the property by the community land trust.
(2) The community land trust shall notify the assessor of the county in which the property is located if property owned by the community land trust granted an exemption pursuant to this section is not in the course of construction by the dates specified in paragraph (1).
(e) Property shall be eligible for exemption pursuant to this section as follows:
(1) In the case of property acquired by the community land trust before January 1, 2020, for lien dates occurring on and after January 1, 2020, and before January 1, 2025.
(2) (A) In the case of property acquired by the community land trust on and after January 1, 2020, and before January 1, 2025, for the first five lien dates following the acquisition of the property by the community land trust.
(B) Property shall be eligible for exemption for the lien dates specified in subparagraph (A) regardless of the repeal of this section.
(f) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.

SEC. 27.

 Section 439.2 of the Revenue and Taxation Code is amended to read:

439.2.
 When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably restricted, and shall value that restricted historical property by the capitalization of income method in the following manner:
(a) The annual income to be capitalized shall be determined as follows:
(1) Where sufficient rental information is available, the income shall be the fair rent that can be imputed to the restricted historical property being valued based upon rent actually received for the property by the owner and upon typical rentals received in the area for similar property in similar use where the owner pays the property tax. When the restricted historical property being valued is actually encumbered by a lease, any cash rent or its equivalent considered in determining the fair rent of the property shall be the amount for which the property would be expected to rent were the rental payment to be renegotiated in the light of current conditions, including applicable provisions under which the property is enforceably restricted.
(2) Where sufficient rental information is not available, the income shall be that which the restricted historical property being valued reasonably can be expected to yield under prudent management and subject to applicable provisions under which the property is enforceably restricted.
(3) If the parties to an instrument that enforceably restricts the property stipulate therein an amount that constitutes the minimum annual income to be capitalized, then the income to be capitalized shall not be less than the amount so stipulated.
For purposes of this section, income shall be determined in accordance with rules and regulations issued by the board and with this section and shall be the difference between revenue and expenditures. Revenue shall be the amount of money or money’s worth, including any cash rent or its equivalent, that the property can be expected to yield to an owner-operator annually on the average from any use of the property permitted under the terms by which the property is enforceably restricted.
Expenditures shall be any outlay or average annual allocation of money or money’s worth that can be fairly charged against the revenue expected to be received during the period used in computing the revenue. Those expenditures to be charged against revenue shall be only those that are ordinary and necessary in the production and maintenance of the revenue for that period. Expenditures shall not include depletion charges, debt retirement, interest on funds invested in the property, property taxes, corporation income taxes, or corporation franchise taxes based on income.
(b) The capitalization rate to be used in valuing owner-occupied single-family dwellings pursuant to this article shall not be derived from sales data and shall be the sum of the following components:
(1) An interest component to be determined by the board and announced no later than October 1 of the year preceding the assessment year and that was the yield rate equal to the effective average interest rate on conventional mortgages as most recently published by the Federal Home Loan Mortgage Corporation, or as that entity may be known in the future, as of September 1, rounded to the nearest one-fourth of 1 percent.
(2) A historical property risk component of 4 percent.
(3) A component for property taxes that shall be a percentage equal to the estimated total tax rate applicable to the property for the assessment year times the assessment ratio.
(4) A component for amortization of the improvements that shall be a percentage equivalent to the reciprocal of the remaining life.
(c) The capitalization rate to be used in valuing all other restricted historical property pursuant to this article shall not be derived from sales data and shall be the sum of the following components:
(1) An interest component to be determined by the board and announced no later than October 1 of the year preceding the assessment year and that was the yield rate equal to the effective average interest rate on conventional mortgages as determined by the Federal Home Loan Mortgage Corporation, or as that entity may be known in the future, as of September 1, rounded to the nearest one-fourth of 1 percent.
(2) A historical property risk component of 2 percent.
(3) A component for property taxes that shall be a percentage equal to the estimated total tax rate applicable to the property for the assessment year times the assessment ratio.
(4) A component for amortization of the improvements that shall be a percentage equivalent to the reciprocal of the remaining life.
(d) Unless a party to an instrument that creates an enforceable restriction expressly prohibits the valuation, the valuation resulting from the capitalization of income method described in this section shall not exceed the lesser of either the valuation that would have resulted by calculation under Section 110, or the valuation that would have resulted by calculation under Section 110.1, as though the property was not subject to an enforceable restriction in the base year.
(e) The value of the restricted historical property shall be the quotient of the income determined as provided in subdivision (a) divided by the capitalization rate determined as provided in subdivision (b) or (c).
(f) The ratio prescribed in Section 401 shall be applied to the value of the property determined in subdivision (d) to obtain its assessed value.

SEC. 28.

 Section 6388.5 of the Revenue and Taxation Code, as amended by Section 1 of Chapter 226 of the Statutes of 2019, is amended to read:

6388.5.
 (a) Notwithstanding Section 6388, whenever a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use, or other consumption of the vehicle within the state, if the purchaser or the purchaser’s agent furnishes all of the following to the manufacturer, remanufacturer, or dealer:
(1) (A) Written evidence of an out-of-state license and registration for the vehicle.
(B) In cases where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).
(C) In cases where the vehicle is registered under the International Registration Plan pursuant to Section 8052 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).
(2) The purchaser’s affidavit attesting that the purchaser purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.
(3) The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to the purchaser.
(b) This section shall become inoperative on January 1, 2024, and as of that date is repealed.

SEC. 29.

 Section 6388.5 of the Revenue and Taxation Code, as added by Section 2 of Chapter 226 of the Statutes of 2019, is amended to read:

6388.5.
 (a) Notwithstanding Section 6388, whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251) the gross receipts from the sale of and the storage, use, or other consumption of the vehicle within the state, if the purchaser or the purchaser’s agent furnishes all of the following to the manufacturer, remanufacturer, or dealer:
(1) (A)  Written evidence of an out-of-state license and registration for the vehicle.
(B) In cases where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Unified Carrier Registration System filing may be substituted for the written evidence described in subparagraph (A).
(2) The purchaser’s affidavit attesting that the purchaser purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.
(3) The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to the purchaser.
(b) This section shall become operative on January 1, 2024.

SEC. 30.

 Section 50906 of the Water Code, as amended by Section 307 of Chapter 86 of the Statutes of 2016, is amended to read:

50906.
 (a) A reclamation district specified in subdivision (d) may construct, maintain, and operate a plant for the generation of hydroelectric power, together with transmission lines for the conveyance thereof and with other facilities that may be necessary or appropriate for the construction, maintenance, and operation of that plant. Construction of the plant and transmission lines may be financed by the issuance of time warrants pursuant to Article 3 (commencing with Section 53040) of Chapter 1 of Part 9 to pay the cost of construction of the plant, transmission lines, and related facilities, except that the board may, by resolution, provide for the payment of those time warrants solely from the proceeds derived from the operation of the hydroelectric powerplant, in lieu of the assessment described in Section 53040, and may, in that event, pledge the plant, transmission lines, and related facilities and the revenues from the operation of the hydroelectric powerplant as the sole security for the payment of the time warrants.
(b) The hydroelectric powerplant, transmission lines, and related facilities constructed pursuant to this section may be leased for operation to, or the power generated may be sold to, a public utility or public agency engaged in the distribution, use, or sale of electricity, but shall not be offered for sale directly by the district to customers other than a public utility or public agency.
(c) Proceeds from the sale of electricity shall be utilized to retire any time warrants issued for construction of the facilities and otherwise for the powers and purposes for which the district was formed.
(d) This section applies only to the following reclamation districts:
(1) Reclamation District No. 1004 acting in conjunction with the County of Colusa.
(2) Reclamation District No. 108.
(e) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.

SEC. 31.

 Section 50906 of the Water Code, as amended by Section 308 of Chapter 86 of the Statutes of 2016, is amended to read:

50906.
 (a) A reclamation district specified in subdivision (d) may construct, maintain, and operate a plant for the generation of hydroelectric power, together with transmission lines for the conveyance thereof and with other facilities that may be necessary or appropriate for the construction, maintenance, and operation of that plant. Construction of the plant and transmission lines may be financed by the issuance of time warrants pursuant to Article 3 (commencing with Section 53040) of Chapter 1 of Part 9 to pay the cost of construction of the plant, transmission lines, and related facilities, except that the board may, by resolution, provide for the payment of those time warrants solely from the proceeds derived from the operation of the hydroelectric powerplant, in lieu of the assessment described in Section 53040, and may, in that event, pledge the plant, transmission lines, and related facilities and the revenues from the operation of the hydroelectric powerplant as the sole security for the payment of the time warrants.
(b) The hydroelectric powerplant, transmission lines, and related facilities constructed pursuant to this section may be leased for operation to, or the power generated may be sold to, a public utility or public agency engaged in the distribution, use, or sale of electricity, but shall not be offered for sale directly by the district to customers other than a public utility or public agency.
(c) Proceeds from the sale of electricity shall be utilized to retire any time warrants issued for construction of the facilities and otherwise for the powers and purposes for which the district was formed.
(d) This section applies only to Reclamation District No. 1004 acting in conjunction with the County of Colusa.
(e) This section shall become operative on January 1, 2026.

SEC. 32.

 Section 17609.05 of the Welfare and Institutions Code is amended to read:

17609.05.
 (a) Each county, city, or city and county shall file with the Controller annual reports of trust fund deposits and disbursements within 60 days after the end of the year.
(b) The Controller shall verify deposits and notify appropriate state agencies upon request of deficits in deposits. The next scheduled allocations shall not be made until deposits are made accordingly. Reports shall be forwarded to the appropriate state department for expenditure verification, upon request.

SEC. 33.

 The amendments made to Section 6388.5 of the Revenue and Taxation Code by Section 28 of this act do not constitute a change in, but are declaratory of, existing law. It is the intent of the Legislature in enacting this act to clarify existing law.

SEC. 34.

 The Legislature finds and declares that, with respect to Sections 19 to 25, inclusive, of this act, a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances relating to contracting for public construction projects in the County of Los Angeles.