BILL NUMBER: AB 237	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Daly

                        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 introduced, 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
at least 90 days' notice of the vote to enact the proposed parcel tax
to the owner of each parcel affected by the tax. 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.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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 at least 90 days'
notice of the vote to enact the proposed parcel tax to the owner of
each parcel affected by the tax.
   (b) For purposes of this section:
   (1) "Local agency" means any city, county, or special district
authorized to impose a parcel tax.
   (2) "Parcel tax" means a special tax imposed upon a parcel of real
property at a rate that is determined without regard to that
property's value.
   (c) The notice shall include, but is not limited to, the following
information:
   (1) The amount or rate of the proposed parcel tax. In the case of
a proposed parcel tax that may vary by parcel, the proposed method of
determining the amount of the parcel tax in sufficient detail to
allow each property owner to calculate the amount of the tax to be
levied against the owner's property.
   (2) The method and frequency for collecting the 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 address
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.