BILL NUMBER: SB 1334 CHAPTERED 08/30/00 CHAPTER 262 FILED WITH SECRETARY OF STATE AUGUST 30, 2000 APPROVED BY GOVERNOR AUGUST 29, 2000 PASSED THE SENATE AUGUST 18, 2000 PASSED THE ASSEMBLY AUGUST 10, 2000 AMENDED IN ASSEMBLY AUGUST 7, 2000 AMENDED IN ASSEMBLY JUNE 21, 2000 AMENDED IN SENATE MARCH 27, 2000 INTRODUCED BY Committee on Local Government (Senators Rainey (Chair), Johannessen, Johnston, Monteith, Perata, Polanco, and Soto) JANUARY 5, 2000 An act to amend Section 6253 of the Food and Agricultural Code, to amend Sections 50061.5, 50063, 50064, 50067, 50068.5, 50078.4, 50078.6, 50593, 50606, 50624, 54716, and 61712 of, to repeal Sections 50064.5, 50065, 50065.5, 50066.5, 50078.8, 50078.10, 50078.12, 50078.14, 50078.15, 50595, 50598, 50599, 50600, 50601, 50602, 50625, and 54717 of, the Government Code, to amend Section 2291.2 of the Health and Safety Code, to amend Section 26569.4 of, and to add Section 26653.5 to, the Public Resources Code, to amend Sections 11302, 11303, 11307, 11308, 11501, 11502, 18070, 18074, 18075, 18076, 18343, 18362, 18663, 22090, 22092, 22096, 22525, 22556, 22588, 22593, 22624, 22626, 22629, and 22630.5 of, and to repeal Sections 18363, 22525.5, 22589, and 22590 of, the Streets and Highways Code, and to amend Section 12 of Chapter 354 of the Statutes of 1919, relating to local agency assessments. LEGISLATIVE COUNSEL'S DIGEST SB 1334, Committee on Local Government. Local agency assessments. Existing statutory law provides notice, protest, and hearing procedures for the levying of new or increased assessments by local government agencies pursuant to Articles XIIIC and XIIID of the California Constitution. These statutory procedures supersede other statutory provisions applicable to the levying of those assessments. This bill would conform certain provisions in the Winegrape Pest and Disease Control District Law, the Open Space Maintenance Act, the Benefit Assessment Act of 1982, the Community Services District Law, the Tree Planting Act of 1931, the Landscape and Lighting Act of 1972, the Drainage District Improvement Act of 1919, the Pedestrian Mall Law of 1960, the Street Lighting Acts of 1919 and 1931, the Municipal Lighting Maintenance District Act of 1927, and provisions relating to habitat maintenance assessment districts, fire suppression assessments, mosquito abatement or vector control districts, and geologic hazard abatement districts to the statutory procedures for levying assessments pursuant to Articles XIIIC and XIIID of the California Constitution. This bill would also revise the definition of "improvement" for purposes of the Landscaping and Lighting Act of 1972. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 6253 of the Food and Agricultural Code is amended to read: 6253. (a) The board shall, on or before the first Monday in April of each year, file with the board of supervisors a budget that sets forth all estimated expenditures of the district for the fiscal year commencing on the first day of July. A copy of the budget shall also, at the same time, be filed with the auditor of the county. (b) The board of supervisors may, by ordinance or by resolution, adopted after notice and hearing, determine and levy an assessment for winegrape pest and disease control activities for any of the following purposes: (1) Responding to, managing, and controlling the effects of the spread of the phylloxera pest and other pests that attack winegrape plants. (2) Collecting and disseminating to winegrape producers in the district all relevant information and scientific studies concerning the pest or pests. (3) Charting and determining the extent and location of any infestations. (c) The annual assessment shall not exceed five dollars ($5) per planted acre. (d) The board of supervisors shall cause to be prepared and filed with the clerk of the board of supervisors a written report that contains all of the following information: (1) A description of each parcel of property proposed to be subject to the assessment. (2) The amount of the assessment of each parcel for the initial fiscal year. (3) The maximum amount of the assessment that may be levied for each parcel during any fiscal year. (4) The duration of the assessment. (5) The basis of the assessment. (6) The schedule of the assessment. (7) A description specifying the requirements for written and oral protests, and the protest threshold necessary for requiring abandonment of the proposed assessment pursuant to subdivision (f). (e) (1) The board may establish zones or areas of benefit within the district, and may restrict the imposition of assessments to areas lying within one or more of the zones or areas of benefit established within the district. (2) The assessment shall be levied on each parcel within the boundaries of the district, zone, or area of benefit. (f) (1) The legislative body shall comply with the notice protest, and hearing procedures in Section 53753 of the Government Code. (2) In addition, the mailed notice shall include the name of the district, the return address of the sender, the amount of the assessment for the initial fiscal year, the maximum amount of the assessment that may be levied during any fiscal year and the name and telephone number of the person designated by the board of supervisors to answer inquiries regarding the protest proceedings. SEC. 2. Section 50061.5 of the Government Code is amended to read: 50061.5. (a) The legislative body of the local agency shall cause to be prepared and filed with the clerk of the local agency a written report which shall contain all of the following: (1) Plans and specifications for the improvements. (2) An estimate of the costs of the improvements. (3) A diagram of the district and a description of each lot or parcel of property proposed to be subject to the assessment. (4) The amount of the assessment for each lot or parcel for the initial fiscal year and the maximum amount of the assessment that may be levied for each lot or parcel during any fiscal year thereafter. (5) The duration of the assessment. (6) The basis of the assessment. (7) The schedule of the assessment. (8) A description specifying the requirements for the protest and hearing procedures referred to in Section 50063 necessary for imposing the proposed assessment. (b) If the report proposes the levy of an assessment for more than one year to pay debt service on bonds or notes, or to pay for the maintenance of natural habitat, the report shall also contain both of the following: (1) If bonds or notes will be issued pursuant to Section 50068, an estimate of their principal amount. (2) A general description of the habitat maintenance program and a statement of the maximum costs of the maintenance program for each year of its expected duration. SEC. 3. Section 50063 of the Government Code is amended to read: 50063. After approval of the report, either as filed or as modified, the legislative body shall adopt a resolution of intention. The resolution shall do all of the following: (a) Declare the intention of the legislative body to order the formation of a district, to levy and collect assessments, and, if desired, to issue bonds or notes, to provide for the long-term maintenance of natural habitat pursuant to this article. (b) Generally describe the improvements. (c) Refer to the proposed district by its distinctive designation and indicate the general location of the district. (d) Refer to the report on file with the clerk of the local agency for a full and detailed description of the improvements, the boundaries of the district, any bonds or notes to be issued, any provisions for the long-term maintenance of natural habitat, and the proposed assessments upon assessable lots and parcels of land within the district. (e) Give notice of, and fix a time and place for, a hearing by the legislative body on, among other things, the question of the formation of the district and the levy of the proposed assessment. The notice, protest, and hearing procedures shall comply with Section 53753. SEC. 4. Section 50064 of the Government Code is amended to read: 50064. The clerk of the local agency shall cause notice of the filing of the report prepared pursuant to Section 50061.5, and of a time, date, and place of hearing pursuant to Section 50063. SEC. 5. Section 50064.5 of the Government Code is repealed. SEC. 6. Section 50065 of the Government Code is repealed. SEC. 7. Section 50065.5 of the Government Code is repealed. SEC. 8. Section 50066.5 of the Government Code is repealed. SEC. 9. Section 50067 of the Government Code is amended to read: 50067. (a) If no majority protest exists pursuant to Section 53753, the legislative body may adopt a resolution ordering the improvements and the formation of the district and confirming the diagram and assessment, either as originally proposed by the legislative body or as changed by it. Except as provided in subdivision (b) or (c), the adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. (b) If bonds or notes are to be issued pursuant to Section 50068, the adoption of the resolution shall constitute the levy of an assessment for a principal amount which may be collected in annual installments. The clerk shall record a notice and map describing the assessment pursuant to Division 4.5 (commencing with Section 3100) of the Streets and Highways Code. (c) If the district will finance a long-term natural habitat maintenance program, the adoption of the resolution constitutes the levy of a series of annual assessments for each of several years to pay the costs of maintaining natural habitat pursuant to Section 50060.5. The clerk shall record a notice and map describing the assessments pursuant to Division 4.5 (commencing with Section 3100) of the Streets and Highways Code. SEC. 10. Section 50068.5 of the Government Code is amended to read: 50068.5. The legislative body shall provide by resolution each year for the levy and collection of annual assessments to pay for the long-term maintenance of natural habitat pursuant to this article in the amounts previously authorized. The resolution shall include a diagram and assessment against each lot or parcel subject to assessment for those purposes. If the assessments are to be increased above the amount levied for the previous year, notice, protest, and hearing procedures shall comply with Section 53753. The levy and collection of assessments for those purposes may be coordinated with the levy and collection of assessments pursuant to any other provision of law in any manner that the legislative body determines to be necessary or convenient. SEC. 11. Section 50078.4 of the Government Code is amended to read: 50078.4. The legislative body of the local agency shall cause to be prepared and filed with the clerk of the local agency a written report which shall contain all of the following: (a) A description of each lot or parcel of property proposed to be subject to the assessment. (b) The amount of the assessment for each lot or parcel for the initial fiscal year. (c) The maximum amount of the assessment which may be levied for each lot or parcel during any fiscal year. (d) The duration of the assessment. (e) The basis of the assessment. (f) The schedule of the assessment. (g) A description specifying the requirements for protest and hearing procedures for the proposed assessment pursuant to Section 50078.6. SEC. 12. Section 50078.6 of the Government Code is amended to read: 50078.6. The clerk of the local agency shall cause the notice, protest, and hearing procedures to comply with Section 53753. The mailed notice shall also contain the name and telephone number of the person designated by the legislative body to answer inquiries regarding the protest proceedings. SEC. 13. Section 50078.8 of the Government Code is repealed. SEC. 14. Section 50078.10 of the Government Code is repealed. SEC. 15. Section 50078.12 of the Government Code is repealed. SEC. 16. Section 50078.14 of the Government Code is repealed. SEC. 17. Section 50078.15 of the Government Code is repealed. SEC. 18. Section 50593 of the Government Code is amended to read: 50593. If the legislative body determines that the public interest and convenience require the formation of a district, it may adopt an ordinance declaring its intention to form a district pursuant to the provisions of this chapter. The ordinance of intention, in addition to making the foregoing determination, shall also contain: (a) A general description of the exterior boundaries of the proposed district, as specified in Section 50594. (b) A general description of the maintenance proposed to be done and the open areas to be maintained or conserved thereby. (c) A statement that an annual assessment may be levied to pay the costs and expenses of the maintenance on the open areas. (d) A statement that amounts so assessed shall be billed for and collected as a part of the regular tax bills. (e) The day, hour and place for the hearing by the legislative body of protests and objections to the formation of the proposed district or to the proposed maintenance, and a statement that any owner of property liable to be assessed for the maintenance may make written protest against the proposed maintenance or against the formation of the proposed district or both by filing a written protest with the clerk at any time not later than the hour so fixed for the hearing. The time for the hearing shall not be less than 15 or more than 60 days from the date of the adoption by the legislative body of the ordinance. If new or increased assessments are proposed, the legislative body shall comply with the notice, hearing, and protest procedures in Section 53753. SEC. 19. Section 50595 of the Government Code is repealed. SEC. 20. Section 50598 of the Government Code is repealed. SEC. 21. Section 50599 of the Government Code is repealed. SEC. 22. Section 50600 of the Government Code is repealed. SEC. 23. Section 50601 of the Government Code is repealed. SEC. 24. Section 50602 of the Government Code is repealed. SEC. 25. Section 50606 of the Government Code is amended to read: 50606. If the legislative body decides to proceed, it shall by ordinance fix and establish the boundaries of the district, declare that the district is formed pursuant to this chapter, describe the open areas to be maintained by the district, order the maintenance to be performed and provide that the cost and expense of doing the maintenance shall be paid by annual assessments upon the land within the district. The ordinance forming the district shall be final and conclusive on all persons in all particulars. SEC. 26. Section 50624 of the Government Code is amended to read: 50624. If, after the formation of a district, the addition of properties to be maintained as open areas by the existing district is proposed, the legislative body shall adopt a resolution declaring its intention that the cost of maintaining the additional open areas shall be borne by the existing district. It shall fix a time and place for a hearing on the resolution, at which hearing any and all persons having any objections to the things proposed to be done may appear and be heard. The resolution shall contain the statement of the estimated annual cost of maintaining the additional open areas. If new or increased assessments are proposed, the legislative body shall comply with the notice, protest, and hearing procedures pursuant to Section 53753. SEC. 27. Section 50625 of the Government Code is repealed. SEC. 28. Section 54716 of the Government Code is amended to read: 54716. (a) For the first fiscal year in which a benefit assessment is proposed to be imposed pursuant to this chapter, the legislative body shall cause a written report to be prepared and filed with the clerk of the local agency which shall contain all of the following information: (1) A description of the service proposed to be financed through the revenue derived from the assessment. (2) A description of each lot or parcel of property proposed to be subject to the benefit assessment. The assessor's parcel number shall be a sufficient description of the parcel. The area proposed to be subject to the benefit assessment may be less than the entire area of the local agency. (3) The amount of the proposed assessment for each parcel. In the case of an assessment to be collected in installments pursuant to paragraph (2) of subdivision (a) of Section 54711, the report shall set forth the number of annual installments and the fiscal years during which they are to be collected, and fix the maximum amount of each annual installment. (4) The basis and schedule of the assessment. (5) In the case of an assessment levied pursuant to Section 54710.3, an identification of the assessment districts for which the local agency has assumed responsibility for redemption fund deficiencies and for which it proposes to rely on assessments levied pursuant to this chapter, and a statement of the conditions under which the assessment will actually be levied and collected in any year. (b) The clerk shall cause notice of the filing of the report and of a time, date, and place of hearing thereon to be published pursuant to Section 6066 and posted in at least three public places within the jurisdiction of the local agency. (c) With respect to any new or increased assessment proposed to be levied pursuant to subdivision (b) of Section 54710 or Section 54710.3, the legislative body of the local agency shall comply with the notice, hearing, and protest procedures in Section 53753. (d) At the hearing, the legislative body shall hear and consider all protests. At the conclusion of the hearing, the legislative body may adopt, revise, change, reduce, or modify the proposed assessment. The legislative body shall make a determination upon the assessment as described in the report or as determined at the hearing, and shall, by ordinance or resolution, determine the proposed assessment. SEC. 29. Section 54717 of the Government Code is repealed. SEC. 30. Section 61712 of the Government Code is amended to read: 61712. (a) Assessments in an improvement district in a district shall be levied, collected and enforced at the same time and in as nearly the same manner as practicable as annual taxes for purposes of the district in which formed, except that the assessment shall be made in the same manner as provided with respect to improvement districts in irrigation districts, and in conformance with the requirements of Section 53753. (b) New or increased assessments shall be made pursuant to Section 53753. SEC. 31. Section 2291.2 of the Health and Safety Code is amended to read: 2291.2. (a) (1) The district board may institute projects for one or more zones, for the financing and execution of vector surveillance and control projects of common benefit to the zone or zones. (2) Before beginning a project, the district board shall adopt a resolution which shall specify its intention to undertake the project, estimate the cost to be borne by the zones, state the duration of the assessment, state the general objectives of the surveillance or control project, and fix a time and place for a public hearing and a public meeting on the project. In the case of more than one zone, the resolution shall specify the proportionate cost to be borne by each of the zones. (3) Notice of the public hearing, and the protest, and hearing procedures shall comply with Section 53753 of the Government Code. (b) The assessments levied pursuant to this section shall be collected at the same time and in the same manner as county taxes. The county may deduct its actual costs incurred for collecting the assessments before remitting the balance to the district. The assessments shall be a lien on all the property benefited thereby. Liens for the assessments shall be of the same force and effect as liens for taxes, and their collection may be enforced by the same means as provided for the enforcement of liens for county taxes. SEC. 32. Section 26569.4 of the Public Resources Code is amended to read: 26569.4. If a protest by the owners of more than one-third of the real property to be included in the district has not been filed, the legislative body may adopt a resolution ordering the improvements and the formation of the assessment district. If the legislative body proposes to levy an assessment, the notice, protest, and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 33. Section 26653.5 is added to the Public Resources Code, to read: 26653.5. If assessments are proposed to increase from the maximum amount levied in any previous year, the board of directors shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code with respect to that increase. SEC. 34. Section 11302 of the Streets and Highways Code is amended to read: 11302. A copy of the resolution shall be mailed, not less than 45 days prior to the hearing to each person to whom any of the following described lands is assessed as shown on the last equalized assessment roll, at his or her address as shown upon that roll, and to any person, whether owner in fee or having a lien upon, or legal or equitable interest in, any of those lands whose name and address and a designation of the land in which he or she is interested is on file in the office of the city clerk or county clerk, as the case may be. Those lands are as follows: (a) All parcels of land abutting upon any portion of the pedestrian mall or any portion of any intersecting street. (b) If assessments are to be levied as contemplated by Section 11202, then the notice procedures shall comply with Section 53753 of the Government Code. The legislative body may determine that the resolution shall also be mailed to other persons as it may specify. SEC. 35. Section 11303 of the Streets and Highways Code is amended to read: 11303. Not later than the hour set for hearing any interested person may, severally or with others, file with the clerk of the legislative body written objection to the establishment of the proposed pedestrian mall. Any protest or objection may be withdrawn at any time by written notice of the withdrawal filed with the clerk of the legislative body with the same effect as if it had never been made. If assessments are to be levied as contemplated by Section 11202, the protest and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 36. Section 11307 of the Streets and Highways Code is amended to read: 11307. If assessments are to be levied as contemplated by Section 11202, then the notice, protest, and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 37. Section 11308 of the Streets and Highways Code is amended to read: 11308. If assessments are to be levied as contemplated by Section 11202, then at the hearing the legislative body may change the boundaries of the proposed district by adding thereto land which in its opinion will be benefited by the establishment of the pedestrian mall or by excluding from the district lands which in its opinion will not be so benefited. If the legislative body proposes any such change, the notice, protest, and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 38. Section 11501 of the Streets and Highways Code is amended to read: 11501. After all claims for damages filed pursuant to this part have been finally determined, by allowance by the legislative body, by withdrawal, or by a judgment in an action or actions brought pursuant to Chapter 5 (commencing with Section 11400), and the full amount of damages to be paid has accordingly been finally determined, all or any part of the total amount of damages (but not exceeding that part thereof as may be specified in the resolution of intention), together with all costs and expenses incurred in connection with any proceedings or actions taken pursuant to this part, may be assessed against the lands within the district and subject to assessment, in proportion to the special benefits, in accordance with subdivision (a) of Section 2 of Article XIIID of the California Constitution, to be derived from the establishment of the pedestrian mall. SEC. 39. Section 11502 of the Streets and Highways Code is amended to read: 11502. An assessment may be levied and bonds to represent unpaid assessments issued and sold substantially in the manner provided in the Vehicle Parking District Law of 1943, and to the extent applicable, that law shall govern as to the preparation of the diagram, the lien of the assessments, the notice of recordation, the collection of assessments, the issuance, sale and delivery of bonds upon unpaid assessments, the term of the bonds, the maximum interest rate thereon, the collection and enforcement of those bonds, and all other matters to the extent applicable and except as provided in this part. The notice, protest, and hearing procedures regarding the levying of the assessment shall comply with Section 53753 of the Government Code. SEC. 40. Section 18070 of the Streets and Highways Code is amended to read: 18070. (a) After the adoption of the resolution of intention, the city council shall direct the clerk to give notice and set the time and date for a public meeting and public hearing pursuant to Section 54954.6 of the Government Code. (b) If assessments are to be levied as contemplated by Section 18041, then the notice procedures shall comply with Section 53753 of the Government Code. SEC. 41. Section 18074 of the Streets and Highways Code is amended to read: 18074. (a) Any person interested who objects to the proposed improvement may file a written protest, stating his or her objections, with the clerk at or before the hour set for the hearing of protests. The clerk shall indorse on every protest the date and time of its reception by him or her, and at the time appointed for the hearing shall present to the governing body all protests so filed. (b) If assessments are to be levied, the protest procedures shall comply with Section 53753 of the Government Code. SEC. 42. Section 18075 of the Streets and Highways Code is amended to read: 18075. The city council shall hear, consider, and pass upon the protests against the proposed improvement at the time appointed, or at any time to which the hearings may be adjourned, and its decision on all matters of protest shall be final and conclusive. If those protests are sustained, the proceedings shall be abandoned but may be renewed at any time. If those protests are denied or if no protests are filed the proposed assessment as the same shall have been modified or corrected shall be confirmed, and the city council shall thereupon acquire jurisdiction to proceed with the improvement and may by resolution order the proposed improvement to be made. SEC. 43. Section 18076 of the Streets and Highways Code is amended to read: 18076. If there is a majority protest by the landowners in any zone to the improvement in that zone, or if the officer or person designated reports that it is practical to subdivide a zone and a majority of the landowners in that subdivided zone protest the improvement in that subdivided zone, the city council shall strike that zone or subdivided zone from the proceedings and correct the proposed assessment accordingly, unless that body, by a four-fifths affirmative vote of all its members finds that the public interest and convenience require that street lights in that zone or subdivided zone be improved. The determination of the city council shall be final and conclusive. SEC. 44. Section 18343 of the Streets and Highways Code is amended to read: 18343. (a) The city council shall cause notice to be mailed and set the time and date for a public meeting and public hearing pursuant to Section 54954.6 of the Government Code. (b) If assessments are to be levied as contemplated by Section 18340, the notice procedures shall comply with Section 53753 of the Government Code. SEC. 45. Section 18362 of the Streets and Highways Code is amended to read: 18362. (a) At any time not later than the hour set for hearing protests any owner of any lot or parcel of land liable to be assessed for the improvement may make written protest against the proposed improvement by filing his or her protest with the clerk. No other protests shall be considered by the city council except as provided in this chapter. (b) If assessments are to be levied, the protest and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 46. Section 18363 of the Streets and Highways Code is repealed. SEC. 47. Section 18663 of the Streets and Highways Code is amended to read: 18663. The resolution of intention shall contain: (a) A statement of the public ways to be lighted. (b) A general description of the lighting systems to be maintained and operated. (c) A statement of the general items of expense of maintenance and operation proposed to be furnished for the street lighting systems, the cost of which is to be assessed in whole or in part against the lands within the district. Those items may include electric power, gas, repairs, replacements, and any other items necessary for the proper maintenance of the street lighting systems. (d) A statement of the estimated cost of all other items of maintenance and operation to be furnished the systems in the district for the first year; in addition, a separate estimate of the amount of gas or electric power necessary for the systems each year. (e) A general description of the boundaries of the district to be benefited by and to be assessed to pay the costs of the maintenance and operation. (f) A statement of the length of time, which shall not exceed five years from the date of the formation of the district, that the maintenance and operation shall be furnished for the systems. (g) Notice of a public meeting and public hearing shall be given pursuant to Section 54954.6 of the Government Code. All persons having any interest in lands within the district liable to be assessed for the expenses of the maintenance and operation may be heard at the public meeting and the public hearing and any of these persons may present any objections that they may have by written protest filed with the clerk at or before the time set for the hearing. (h) If assessments are to be levied, the notice, protest, and hearing procedures shall comply with Section 53753 of the Government Code. SEC. 48. Section 22090 of the Streets and Highways Code is amended to read: 22090. The city council shall cause notice to be mailed and set the time and date for a public meeting and public hearing pursuant to Section 54954.6 of the Government Code. If new or increased assessments are proposed, the city council shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code. SEC. 49. Section 22092 of the Streets and Highways Code is amended to read: 22092. If the owners of a majority of the front footage involved in the improvement object to the improvement, all further proceedings shall be terminated. If there is a majority protest the proceeding shall not be renewed for a period of six months, and then shall only be renewed by the adoption of another resolution of intention. If a new or increased assessment is proposed, the city council shall comply with the protest procedures in Section 53753 of the Government Code. SEC. 50. Section 22096 of the Streets and Highways Code is amended to read: 22096. After deducting any contribution to be made by the city, the balance of the entire assessable cost of the improvement between the lot lines, in front of any lot or parcel of land abutting on a street which is to be improved, shall be chargeable to and assessed upon those lots or parcels of land. SEC. 51. Section 22525 of the Streets and Highways Code is amended to read: 22525. "Improvement" means one or any combination of the following: (a) The installation or planting of landscaping. (b) The installation or construction of statuary, fountains, and other ornamental structures and facilities. (c) The installation or construction of public lighting facilities, including, but not limited to, traffic signals. (d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. (e) The installation of park or recreational improvements, including, but not limited to, all of the following: (1) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. (2) Lights, playground equipment, play courts, and public restrooms. (f) The maintenance or servicing, or both, of any of the foregoing. (g) The acquisition of land for park, recreational, or open-space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section. (i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation of performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties, or other group events, activities, or functions, whether those events, activities, or functions are public or private. SEC. 52. Section 22525.5 of the Streets and Highways Code is repealed. SEC. 53. Section 22556 of the Streets and Highways Code is amended to read: 22556. Prior to levying a new assessment pursuant to Chapter 2 (commencing with Section 22585), the legislative body shall cause notice of the public hearing to be given pursuant to Section 53753 of the Government Code. SEC. 54. Section 22588 of the Streets and Highways Code is amended to read: 22588. The legislative body shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code. SEC. 55. Section 22589 of the Streets and Highways Code is repealed. SEC. 56. Section 22590 of the Streets and Highways Code is repealed. SEC. 57. Section 22593 of the Streets and Highways Code is amended to read: 22593. Proceedings for the formation of the assessment district shall be abandoned if there is a majority protest, as defined in Section 53753 of the Government Code. SEC. 58. Section 22624 of the Streets and Highways Code is amended to read: 22624. After approval of the report, either as filed or as modified, the legislative body shall adopt a resolution of intention. The resolution shall: (a) Declare the intention of the legislative body to levy and collect assessments within the assessment district for the fiscal year stated therein. (b) Generally describe the existing and proposed improvements and any substantial changes proposed to be made in existing improvements. (c) Refer to the assessment district by its distinctive designation and indicate the general location of the district. (d) Refer to the report of the engineer, on file with the clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district. (e) Give notice of the time, as fixed by Section 22625, and the place for hearing by the legislative body on the levy of the proposed assessment. (f) State whether the assessment is proposed to increase from the previous year. SEC. 59. Section 22626 of the Streets and Highways Code is amended to read: 22626. Notice of the hearing shall be given by either of the following methods: (a) If the assessments are to be levied in the same or lesser amounts than in any previous year, the clerk shall give notice by causing the resolution of intention to be published pursuant to Sections 22552 and 22553. (b) If the assessments are to be increased from any previous year, the legislative body shall cause notice of the public hearing with respect to the increase to be given pursuant to Section 53753 of the Government Code. SEC. 60. Section 22629 of the Streets and Highways Code is amended to read: 22629. If notice is given pursuant to subdivision (a) of Section 22626, the legislative body shall hold the public hearing pursuant to Section 53753 of the Government Code at the time and place specified in the notice and in any order continuing the hearing. If notice is given pursuant to subdivision (b) of Section 22626, the legislative body shall hold the public meeting and public hearing held pursuant to Section 53753 of the Government Code at the time and place specified in the joint notice and in any order continuing the hearing. All interested persons shall be afforded the opportunity to hear and be heard. The legislative body shall consider all oral statements and all written protests made or filed by any interested person. The legislative body may continue the hearing from time to time, provided that no continuance shall be made to a date subsequent to August 10 without the prior consent of the county auditor. SEC. 61. Section 22630.5 of the Streets and Highways Code is amended to read: 22630.5. If there is a majority protest against the levy of an annual assessment after the formation of the assessment district that is increased from any previous year, the proposed increase in the assessment shall be abandoned. For purposes of this section, "majority protest" has the same meaning as provided in Section 53753 of the Government Code. For purposes of this section, "increased assessment" shall have the same meaning as provided in Section 54954.6 of the Government Code. SEC. 62. Section 12 of Chapter 354 of the Statutes of 1919, as amended by Section 2 of Chapter 787 of the Statutes of 1933, is amended to read: Sec. 12. (a) (1) Immediately after executing a contract for the construction of the improvement, the board of supervisors shall direct the engineer of construction to estimate the total cost of making the proposed improvements and performing the proposed work. The estimate shall include all expenses incurred or to be incurred, either directly or indirectly, in carrying out the work and improvements. The engineer shall assess the costs in proportion to the benefits thereof to the lands in the district. (2) The engineer of construction shall proceed to view the lands within the district and may examine witnesses under oath. He or she shall proceed to assess against the land within the district the estimated amounts of the cost of the proposed work or improvement and the expenses incident thereto, in proportion to the benefits to be derived from the work or improvements so far as he or she reasonably can estimate the same, including in the estimate of benefits the land whether operating property or not or of any public utility within the district. He or she shall state the amounts to be assessed on each parcel of land separately, and shall divide the total assessment on each parcel of land into yearly installments of amounts clearly sufficient to retire the bonds and to pay the interest for each year that the assessment shall continue. (3) In estimating the total cost and expenses of doing the work, the engineer of construction shall be governed by the amount he or she deems necessary to pay the principal and interest on bonds to be issued and all incidental expenses to be incurred as herein authorized. The estimates shall be based upon the contract price for doing the work as set forth in the plans and specifications together with an estimate of the incidental expenses to be incurred. (4) The engineer of construction, having made the assessment of the benefits, shall with diligence, and before the board of supervisors declares the work to have been completed, make a written report to, and file the report with, the board, and shall accompany the report with a plat of the district showing the relative location of each block, lot or portion of lot, or other piece of land and its dimensions, so far as he or she can reasonably ascertain that information. Each block and lot, or portion of lot, or other parcel or parcels of land affected or assessed shall be designated and described in the plat by an appropriate number. A reference to it by this descriptive number shall be sufficient description of it in all respects. (5) The report of the engineer of construction and the affidavit accompanying it shall be filed with the clerk of the board of supervisors. (b) The notice, protest, and hearing procedures shall comply with Section 53753 of the Government Code. (c) (1) The board of supervisors shall, upon the adoption of the report, by order entered upon its minutes, levy against and upon all lands within the drainage improvement district No. ____, the number being that of the district as established and bounded in the order for the work to be done, a special assessment upon the lands found to be benefited by the improvement in the amount set forth in the report of the engineer of construction as adopted by the board of supervisors, and which amount shall be available for the payment of the bonds and the interest. The assessment shall be payable at the times and in the amounts indicated in the report of the engineer of construction. When the board has levied the special assessment, the clerk of the board shall file with the recorder, and with the tax collector of the county or counties in which the district is situated, certified copies of the plat and report as adopted and confirmed by the board, together with certified copies of the order of the board levying the special assessment, and also give to the county auditor notice of the total amount of the installments for each year. If the district lies within more than one county as provided in Section 2, the certified copies shall be filed with the recorder and tax collector of each county affected. Upon the filing of the certified copies, the charges assessed upon each piece of land for the first year shall immediately become due and payable, and shall constitute a lien; thereafter the installments for the succeeding year shall become due and payable on the third Monday of October of each year, and shall constitute a lien upon the land against which it is assessed. (2) All assessment payments, either by property owners or by the county or municipality affected, shall be placed in the county treasury of the county in which the district was organized in a special fund to be known as drainage district improvement No. ____, interest and sinking fund (the number being that of the district), and shall be used only to retire the bonds issued to pay the cost of constructing the improvement and the incidental expenses, and to pay the interest on the bonds. Any surplus remaining after the bonds are retired, shall be paid into the maintenance fund of the district. Upon the filing of the certified copy of the report, assessment plat, and order with the tax collector of the county or counties as above provided, the tax collector shall give notice by ten days' publication in the newspaper designated in the resolution of intention, that the assessment list of drainage improvement district No. ____ has been filed in his or her office, with the date of the filing; that the first installments are due and payable, and that if not paid on or before the last Monday of the following April they will become delinquent and will be collected as are delinquent taxes. The tax collector shall note on the assessment list all assessments paid, and give receipts as upon the payment of taxes, and shall pay all money collected into the county treasury at the same time and in the same manner as money collected for taxes. (3) Subsequent collections of installments shall be made in the same manner, and the tax collector shall annually publish a like notice, and the same proceedings shall be followed as for the collection of the first installment. (4) When the installments have become delinquent the tax collector of the county shall proceed to collect them together with an additional 10 percent, and pay them over to the county treasurer as state and county taxes are collected and paid over; for the purpose of collecting the assessments and delinquent installments and penalties, all of the provisions of Chapter 2 (commencing with Section 2601) of Part 5 of Division 1 of the Revenue and Taxation Code not in conflict with any of the provisions of this act are applicable. (5) The entire assessment against a parcel of land within the district, subsequent installments of principal as well as the installment for the current year, may at any time be paid in full with interest to the date of payment together with a premium of 3 percent of the principal yet unpaid, to the tax collector who shall issue receipts for the payments as provided in this section.