BILL NUMBER: AB 237	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 6, 2015

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 amended, Daly. Local governments: parcel taxes: notice.

   Existing law authorizes cities, counties, and special districts to
impose a parcel tax or property-related fee for specified purposes.
   This bill would require, before the adoption of any new parcel
tax, the legislative body of a local agency, as defined, to provide
 at least 90 days'  notice of the vote to enact the
proposed parcel tax to the owner of each parcel affected by the tax
 within one week of the local agency voting to place the proposed
parcel tax on the ballot  . This bill would require the notice
to include specified information and to be provided to the property
owner in a specified manner. This bill would provide that the local
agency may recover the reasonable costs of the notice from the
proceeds of the parcel tax.
   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  within one week
following the local agency's vote to place the proposed parcel tax on
the ballot  .
   (b) For purposes of this section:
   (1) "Local agency" means any city, county,  school district,
 or special district authorized to impose a parcel tax.
   (2) "Parcel tax" means a  special tax imposed upon a
parcel of real property at a rate that is determined without regard
to that property's value.   tax levied by a local agency
upon any parcel of property identified using the assessor's parcel
number system, or upon any person as an incident of property
ownership pursuant to Section 4 of Article XIII    
A of the California Constitution, that is collected via the annual
property tax bill. 
   (c) The notice shall include, but is not limited to, the following
information:
   (1) The amount or rate of the proposed parcel  tax. In 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   addresses  appear on the last equalized
county assessment roll or the State Board of Equalization assessment
roll, as applicable.
   (e) The local agency may recover the reasonable costs of the
notice required by this section from the proceeds of the parcel tax.
The costs recovered for these purposes, whether recovered pursuant to
this subdivision or any other provision of law, shall not exceed the
reasonable costs of preparing and mailing the notice.