Bill Text: CA AB448 | 2017-2018 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Joint powers authorities: Orange County Housing Finance Trust.
Spectrum: Bipartisan Bill
Status: (Passed) 2018-09-11 - Chaptered by Secretary of State - Chapter 336, Statutes of 2018. [AB448 Detail]
Download: California-2017-AB448-Introduced.html
The legislative body of a A local agency shall provide notice of a new parcel tax to an any owner of record of a parcel affected by the tax, if that owner
of record
does not reside within the jurisdictional boundaries of the taxing entity. The notice shall be made within 30 days of the certification of the election approving the new parcel tax.
Bill Title: Joint powers authorities: Orange County Housing Finance Trust.
Spectrum: Bipartisan Bill
Status: (Passed) 2018-09-11 - Chaptered by Secretary of State - Chapter 336, Statutes of 2018. [AB448 Detail]
Download: California-2017-AB448-Introduced.html
CALIFORNIA LEGISLATURE—
2017–2018 REGULAR SESSION
Assembly Bill | No. 448 |
Introduced by Assembly Member Daly |
February 13, 2017 |
An act to amend Section 54930 of the Government Code, relating to local government.
LEGISLATIVE COUNSEL'S DIGEST
AB 448, as introduced, Daly.
Local governments: parcel taxes: notice.
Existing law requires the legislative body of a local agency, as defined, to provide notice of a new parcel tax to the owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity, as specified.
This bill would instead require a local agency to provide notice of a new parcel tax to any owner of record of a parcel affected by the tax, if that owner of record does not reside within the jurisdictional boundaries of the taxing entity. The bill would also require the notice to be made within 30 days of the certification of the election approving the new parcel tax.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish
procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 54930 of the Government Code is amended to read:54930.
(a)(b) For purposes of this section:
(1) “Local agency” means any city, county, school district, or special district authorized to impose a parcel tax.
(2) “Parcel tax” means a tax levied by a local agency and approved by the voters 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, all of the following information:
(1) The amount or rate 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 parcel tax, and the duration of time during which the parcel tax will be imposed.
(3) The telephone number and address of an individual, office, or organization that interested persons may contact to receive additional information about the parcel tax.
(d) The notice shall be accomplished through a mailing,
postage prepaid, in the United States mail and shall be deemed given when so deposited. The notice shall be mailed to a property owner, if that owner does not reside within the jurisdictional boundaries of the taxing entity subject to the new tax, whose name and address appears on the last equalized county assessment roll or the State Board of Equalization assessment roll, as applicable. The notice shall be in at least 10-point type, and shall be in one of the following forms:
(1) An envelope or mailing which shall include the name of the local agency and the return address of the sender on the cover.
(2) A postcard, which shall include the name of the local agency and the return address of the sender on the front, and include the following information on the back in this format:
Dear Property Owner: The local agency named on the front of this postcard imposed a parcel tax. The parcel tax will be: | ||
1.Levied at a rate of _____ [Amount or Rate of the Tax] _____ | ||
2.Collected _____ [Frequency and Method of Collection] _____ | ||
3.Levied _____ [Specify number of years or if indefinitely] _____ | ||
If you have any questions about the tax, please contact: | ||
_____ [Name and Telephone Number] _____ | ||
_____ [Address] _____ | ||
_____ [Email Address or Website Address] _____ |
(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.