CALIFORNIA STATUTES AND CODES
SECTIONS 53750-53756
GOVERNMENT CODE
SECTION 53750-53756
53750. For purposes of Article XIII C and Article XIII D of the
California Constitution and this article:
(a) "Agency" means any local government as defined in subdivision
(b) of Section 1 of Article XIII C of the California Constitution.
(b) "Assessment" means any levy or charge by an agency upon real
property that is based upon the special benefit conferred upon the
real property by a public improvement or service, that is imposed to
pay the capital cost of the public improvement, the maintenance and
operation expenses of the public improvement, or the cost of the
service being provided. "Assessment" includes, but is not limited to,
"special assessment," "benefit assessment," "maintenance assessment,"
and "special assessment tax."
(c) "District" means an area that is determined by an agency to
contain all of the parcels that will receive a special benefit from a
proposed public improvement or service.
(d) "Drainage system" means any system of public improvements that
is intended to provide for erosion control, landslide abatement, or
for other types of water drainage.
(e) "Extended," when applied to an existing tax or fee or charge,
means a decision by an agency to extend the stated effective period
for the tax or fee or charge, including, but not limited to,
amendment or removal of a sunset provision or expiration date.
(f) "Flood control" means any system of public improvements that
is intended to protect property from overflow by water.
(g) "Identified parcel" means a parcel of real property that an
agency has identified as having a special benefit conferred upon it
and upon which a proposed assessment is to be imposed, or a parcel of
real property upon which a proposed property-related fee or charge
is proposed to be imposed.
(h) (1) "Increased," when applied to a tax, assessment, or
property-related fee or charge, means a decision by an agency that
does either of the following:
(A) Increases any applicable rate used to calculate the tax,
assessment, fee or charge.
(B) Revises the methodology by which the tax, assessment, fee or
charge is calculated, if that revision results in an increased amount
being levied on any person or parcel.
(2) A tax, fee, or charge is not deemed to be "increased" by an
agency action that does either or both of the following:
(A) Adjusts the amount of a tax or fee or charge in accordance
with a schedule of adjustments, including a clearly defined formula
for inflation adjustment that was adopted by the agency prior to
November 6, 1996.
(B) Implements or collects a previously approved tax, or fee or
charge, so long as the rate is not increased beyond the level
previously approved by the agency, and the methodology previously
approved by the agency is not revised so as to result in an increase
in the amount being levied on any person or parcel.
(3) A tax, assessment, fee or charge is not deemed to be
"increased" in the case in which the actual payments from a person or
property are higher than would have resulted when the agency
approved the tax, assessment, or fee or charge, if those higher
payments are attributable to events other than an increased rate or
revised methodology, such as a change in the density, intensity, or
nature of the use of land.
(i) "Notice by mail" means any notice required by Article XIII C
or XIII D of the California Constitution that is accomplished through
a mailing, postage prepaid, deposited in the United States Postal
Service and is deemed given when so deposited. Notice by mail may be
included in any other mailing to the record owner that otherwise
complies with Article XIII C or XIII D of the California Constitution
and this article, including, but not limited to, the mailing of a
bill for the collection of an assessment or a property-related fee or
charge.
(j) "Record owner" means the owner of a parcel whose name and
address appears on the last equalized secured property tax assessment
roll, or in the case of any public entity, the State of California,
or the United States, means the representative of that public entity
at the address of that entity known to the agency.
(k) "Registered professional engineer" means an engineer
registered pursuant to the Professional Engineers Act (Chapter 7
(commencing with Section 6700) of Division 3 of the Business and
Professions Code).
(l) "Vector control" means any system of public improvements or
services that is intended to provide for the surveillance,
prevention, abatement, and control of vectors as defined in
subdivision (k) of Section 2002 of the Health and Safety Code and a
pest as defined in Section 5006 of the Food and Agricultural Code.
(m) "Water" means any system of public improvements intended to
provide for the production, storage, supply, treatment, or
distribution of water.
53752. The Department of General Services shall develop compliance
standards in the State Administrative Manual (SAM) to inform owners
of state property of their duties and responsibilities pursuant to
this article and Articles XIII C and XIII D of the California
Constitution.
53753. (a) The notice, protest, and hearing requirements imposed by
this section supersede any statutory provisions applicable to the
levy of a new or increased assessment that is in existence on the
effective date of this section, whether or not that provision is in
conflict with this article. Any agency that complies with the notice,
protest, and hearing requirements of this section shall not be
required to comply with any other statutory notice, protest, and
hearing requirements that would otherwise be applicable to the levy
of a new or increased assessment, with the exception of Division 4.5
(commencing with Section 3100) of the Streets and Highways Code. If
the requirements of that division apply to the levy of a new or
increased assessment, the levying agency shall comply with the
notice, protest, and hearing requirements imposed by this section as
well as with the requirements of that division.
(b) Prior to levying a new or increased assessment, or an existing
assessment that is subject to the procedures and approval process
set forth in Section 4 of Article XIII D of the California
Constitution, an agency shall give notice by mail to the record owner
of each identified parcel. Each notice shall include the total
amount of the proposed assessment chargeable to the entire district,
the amount chargeable to the record owner's parcel, the duration of
the payments, the reason for the assessment and the basis upon which
the amount of the proposed assessment was calculated, and the date,
time, and location of a public hearing on the proposed assessment.
Each notice shall also include, in a conspicuous place thereon, a
summary of the procedures for the completion, return, and tabulation
of the assessment ballots required pursuant to subdivision (c),
including a statement that the assessment shall not be imposed if the
ballots submitted in opposition to the assessment exceed the ballots
submitted in favor of the assessment, with ballots weighted
according to the proportional financial obligation of the affected
property. An agency shall give notice by mail at least 45 days prior
to the date of the public hearing upon the proposed assessment. On
the face of the envelope mailed to the record owner, in which the
notice and ballot are enclosed, there shall appear in substantially
the following form in no smaller than 16-point bold type: "OFFICIAL
BALLOT ENCLOSED." An agency may additionally place the phrase
"OFFICIAL BALLOT ENCLOSED" on the face of the envelope mailed to the
recorded owner, in which the notice and ballot are enclosed, in a
language or languages other than English.
(c) Each notice given pursuant to subdivision (b) shall contain an
assessment ballot that includes the agency's address for receipt of
the ballot and a place where the person returning the assessment
ballot may indicate his or her name, a reasonable identification of
the parcel, and his or her support or opposition to the proposed
assessment. Each assessment ballot shall be in a form that conceals
its contents once it is sealed by the person submitting the
assessment ballot. Each assessment ballot shall be signed and either
mailed or otherwise delivered to the address indicated on the
assessment ballot. Regardless of the method of delivery, all
assessment ballots shall be received at the address indicated, or the
site of the public testimony, in order to be included in the
tabulation of a majority protest pursuant to subdivision (e).
Assessment ballots shall remain sealed until the tabulation of
ballots pursuant to subdivision (e) commences, provided that an
assessment ballot may be submitted, or changed, or withdrawn by the
person who submitted the ballot prior to the conclusion of the public
testimony on the proposed assessment at the hearing required
pursuant to subdivision (d). An agency may provide an envelope for
the return of the assessment ballot, provided that if the return
envelope is opened by the agency prior to the tabulation of ballots
pursuant to subdivision (e), the enclosed assessment ballot shall
remain sealed as provided in this section.
(d) At the time, date, and place stated in the notice mailed
pursuant to subdivision (b), the agency shall conduct a public
hearing upon the proposed assessment. At the public hearing, the
agency shall consider all objections or protests, if any, to the
proposed assessment. At the public hearing, any person shall be
permitted to present written or oral testimony. The public hearing
may be continued from time to time.
(e) (1) At the conclusion of the public hearing conducted pursuant
to subdivision (d), an impartial person designated by the agency who
does not have a vested interest in the outcome of the proposed
assessment shall tabulate the assessment ballots submitted, and not
withdrawn, in support of or opposition to the proposed assessment.
For the purposes of this section, an impartial person includes, but
is not limited to, the clerk of the agency. If the agency uses agency
personnel for the ballot tabulation, or if the agency contracts with
a vendor for the ballot tabulation and the vendor or its affiliates
participated in the research, design, engineering, public education,
or promotion of the assessment, the ballots shall be unsealed and
tabulated in public view at the conclusion of the hearing so as to
permit all interested persons to meaningfully monitor the accuracy of
the tabulation process.
(2) The governing body of the agency may, if necessary, continue
the tabulation at a different time or location accessible to the
public, provided the governing body announces the time and location
at the hearing. The impartial person may use technological methods of
tabulating the assessment ballots, including, but not limited to,
punchcard or optically readable (bar-coded) assessment ballots.
During and after the tabulation, the assessment ballots and the
information used to determine the weight of each ballot shall be
treated as disclosable public records, as defined in Section 6252,
and equally available for inspection by the proponents and the
opponents of the proposed assessment. The ballots shall be preserved
for a minimum of two years, after which they may be destroyed as
provided in Sections 26202, 34090, and 60201.
(3) In the event that more than one of the record owners of an
identified parcel submits an assessment ballot, the amount of the
proposed assessment to be imposed upon the identified parcel shall be
allocated to each ballot submitted in proportion to the respective
record ownership interests or, if the ownership interests are not
shown on the record, as established to the satisfaction of the agency
by documentation provided by those record owners.
(4) A majority protest exists if the assessment ballots submitted,
and not withdrawn, in opposition to the proposed assessment exceed
the assessment ballots submitted, and not withdrawn, in its favor,
weighting those assessment ballots by the amount of the proposed
assessment to be imposed upon the identified parcel for which each
assessment ballot was submitted.
(5) If there is a majority protest against the imposition of a new
assessment, or the extension of an existing assessment, or an
increase in an existing assessment, the agency shall not impose,
extend, or increase the assessment.
(6) The majority protest proceedings described in this subdivision
shall not constitute an election or voting for purposes of Article
II of the California Constitution or of the Elections Code.
53753.5. (a) If an agency has complied with the notice, protest,
and hearing requirements of Section 53753, or if an agency is not
required to comply with those requirements because the assessment is
exempt from the procedures and approval process set forth in Section
4 of Article XIII D of the California Constitution, then those
requirements shall not apply in subsequent fiscal years unless the
assessment methodology is changed to increase the assessment, or the
amount of that assessment is proposed to exceed an assessment formula
or range of assessments adopted by an agency in accordance with
Article XIII D of the California Constitution or Section 53753.
(b) Notwithstanding subdivision (a), the following assessments
existing on the effective date of Article XIII D of the California
Constitution shall be exempt from the procedures and approval process
set forth in Section 4 of that article:
(1) Any assessment imposed exclusively to finance the capital
costs or maintenance and operation expenses for sidewalks, streets,
sewers, water, flood control, drainage systems, or vector control.
(2) Any assessment imposed pursuant to a petition signed by the
persons owning all of the parcels subject to the assessment at the
time the assessment is initially imposed.
(3) Any assessment the proceeds of which are exclusively used to
repay bonded indebtedness of which the failure to pay would violate
the Contract Impairment Clause of the Constitution of the United
States.
(4) Any assessment that previously received majority voter
approval from the voters voting in an election on the issue of the
assessment.
Any subsequent increases in an assessment listed in paragraph (1),
(2), or (4) shall be subject to the procedures and approval process
set forth in Section 4 of Article XIII D of the California
Constitution.
(c) For purposes of this section, the following words and phrases
shall have the following meanings:
(1) "Assessments existing on the effective date of Article XIII D
of the California Constitution" means assessments levied by the
legislative body of the agency on or before November 6, 1996.
(2) "Procedures and approval process set forth in Section 4 of
Article XIII D" means all of the requirements set forth in Section 4
of Article XIII D of the California Constitution, including, but not
limited to, the requirement to separate general and special benefits
and the requirement to assess parcels that are owned or used by an
agency, the State of California, or the United States of America.
53754. (a) The legislative body collecting assessment installments
to secure bonds issued pursuant to the Improvement Bond Act of 1915
(Division 10 (commencing with Section 8500) of the Streets and
Highways Code) shall designate an office, department, or bureau of
the local agency that shall be responsible for annually preparing the
current tax roll of assessment installment obligations by assessor's
parcel number on property within the assessment district. The
designated office, department, or bureau shall be the same office,
department, or bureau that prepares the "NOTICE OF SPECIAL TAX"
required by Section 53340.2. If notice is required under both this
section and Section 53340.2, the notices shall, to the extent
feasible, be combined into a single notice document. The designated
office, department, or bureau shall establish procedures to promptly
respond to inquiries concerning installments on the current tax roll.
Neither the designated office, department, or bureau, nor the
legislative body, shall be liable if any estimate of assessment
installments on the current tax roll is inaccurate, nor for any
failure of any seller to request a Notice of Special Assessment or to
provide the notice to a buyer.
(b) For purposes of enabling sellers of real property subject to
the levy of assessments to satisfy the notice requirements of
subdivision (b) of Section 1102.6 of the Civil Code, the designated
office, department, or bureau shall furnish a Notice of Assessment to
any individual requesting the notice or any owner of property
subject to an assessment levied by the local agency within five
working days of receiving a request for such notice. The local agency
may charge a reasonable fee for this service not to exceed ten
dollars ($10).
(c) The notice shall contain the heading "NOTICE OF SPECIAL
ASSESSMENT" in type no smaller than 8-point type, and shall be in
substantially the following form. The form may be modified as needed
to clearly and accurately present the required information or to
consolidate information about two or more assessment districts that
collect installments of assessments with respect to the lot, parcel,
or unit. The notice shall be completed by the designated office,
department, or bureau except for the signatures and date of signing:
NOTICE OF SPECIAL ASSESSMENT
ASSESSMENT DISTRICT NO. ______ OF
(CITY) (COUNTY) (SPECIAL DISTRICT), CALIFORNIA
TO: THE PROSPECTIVE PURCHASER OF THE REAL PROPERTY KNOWN AS:
Assessor's Parcel Number: _______
Street Address: _________________
_________________________________.
THIS IS A NOTIFICATION TO YOU PRIOR TO YOUR PURCHASING THIS
PROPERTY.
This property is within the above-named assessment district. The
assessment district has issued bonds to finance the acquisition or
construction of certain public improvements that are of direct and
special benefit to property within the assessment district. The bonds
will be repaid from annual assessment installments on property
within the assessment district.
This property is subject to annual assessment installments of the
assessment district that will appear on your property tax bills, but
which are in addition to the regular property taxes and any other
charges and levies that will be listed on the property tax bill. If
you fail to pay assessment installments when due each year, the
property may be foreclosed upon and sold.
The annual assessment installment against this property as shown on
the most recent tax bill for the ____-____ tax year is ____ dollars
($____). Assessment installments will be collected each year until
the assessment bonds are repaid.
The public facilities that are being paid for by the money received
from the sale of bonds that are being repaid by the assessments, are:
(LIST)
These facilities may not yet have all been constructed or acquired
and it is possible that some may never be constructed or acquired.
YOU SHOULD TAKE THIS ASSESSMENT AND THE BENEFITS FROM THE PUBLIC
FACILITIES FOR WHICH IT PAYS INTO ACCOUNT IN DECIDING WHETHER TO BUY
THIS PROPERTY.
YOU MAY OBTAIN A COPY OF THE RESOLUTION CONFIRMING ASSESSMENTS THAT
SPECIFIES MORE PRECISELY HOW THE ASSESSMENTS ARE APPORTIONED AMONG
PROPERTIES IN THE ASSESSMENT DISTRICT FROM THE ____ (name of
jurisdiction) BY CALLING ____ (telephone number). THERE MAY BE A
CHARGE FOR THIS DOCUMENT NOT TO EXCEED THE ESTIMATED REASONABLE COST
OF PROVIDING THE DOCUMENT.
I (WE) ACKNOWLEDGE THAT I (WE) HAVE RECEIVED A COPY OF THIS
NOTICE. I (WE) UNDERSTAND THAT I (WE) MAY TERMINATE THE CONTRACT TO
PURCHASE OR DEPOSIT RECEIPT AFTER RECEIVING THIS NOTICE FROM THE
OWNER OR AGENT SELLING THE PROPERTY. THE CONTRACT MAY BE TERMINATED
WITHIN THREE DAYS IF THE NOTICE WAS RECEIVED IN PERSON OR WITHIN FIVE
DAYS AFTER IT WAS DEPOSITED IN THE MAIL BY GIVING WRITTEN NOTICE OF
THAT TERMINATION TO THE OWNER OR AGENT SELLING THE PROPERTY.
DATE:_________________________
______________________________
Buyer
______________________________
Buyer
53755. (a) (1) The notice required by paragraph (1) of subdivision
(a) of Section 6 of Article XIII D of the California Constitution of
a proposed increase of an existing fee or charge for a
property-related service being provided to a parcel may be given by
including it in the agency's regular billing statement for the fee or
charge or by any other mailing by the agency to the address to which
the agency customarily mails the billing statement for the fee or
charge.
(2) The notice required by paragraph (1) of subdivision (a) of
Section 6 of Article XIII D of the California Constitution of a
proposed new fee or charge may be given in the manner authorized for
notice of an increase of a fee or charge if the agency is currently
providing an existing property-related service to the address.
(3) If the agency desires to preserve any authority it may have to
record or enforce a lien on the parcel to which service is provided,
the agency shall also mail notice to the recordowner's address shown
on the last equalized assessment roll if that address is different
than the billing or service address.
(b) One written protest per parcel, filed by an owner or tenant of
the parcel, shall be counted in calculating a majority protest to a
proposed new or increased fee or charge subject to the requirements
of Section 6 of Article XIII D of the California Constitution.
(c) Any agency that bills, collects, and remits a fee or charge on
behalf of another agency may provide the notice required by Section
6 of Article XIII D of the California Constitution on behalf of the
other agency.
53756. An agency providing water, sewer, or refuse collection
service may adopt a schedule of fees or charges authorizing automatic
adjustments that pass through increases in wholesale charges for
water or adjustments for inflation, if it complies with all of the
following:
(a) It adopts the schedule of fees or charges for a
property-related service for a period not to exceed five years
pursuant to Section 53755.
(b) The schedule of fees or charges may include a schedule of
adjustments, including a clearly defined formula for adjusting for
inflation. Any inflation adjustment to a fee or charge for a
property-related service shall not exceed the cost of providing that
service.
(c) The schedule of fees or charges for an agency that purchases
wholesale water from a public agency may provide for automatic
adjustments that pass through the adopted increases or decreases in
the wholesale charges for water established by the other agency.
(d) Notice of any adjustment pursuant to the schedule shall be
given pursuant to subdivision (a) of Section 53755, not less than 30
days before the effective date of the adjustment.