California 2017-2018 Regular Session

California Senate Bill SB1498 Compare Versions

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1-Senate Bill No. 1498 CHAPTER 467 An act to amend Sections 12463.1, 25502.5, 27230, 27263, 27293, 27294, 27320, 27321, 27322.3, 27323, 27327, 27329, 27397, 34090, 34093, 34852, 34855, 34857, 36522, 36802, 37107, 37547, 37607, 37683, 38400, 38406, 38741, 38780, 38782, 39501, 39560, 39564, 39573, 39574, 39901, 40537, 40538, 40539, 40603, 40604, 40804, 40806, 40812, 40813, 40814, 41204, 41205, 41602, 41603, 41605, 41608, 41609, 41610, 41611, 41803.7, 43625, 43626, 53343.2, 53398.60, 53398.61, 53398.75, and 54930 of the Government Code, to amend Section 469 of the Revenue and Taxation Code, and to repeal Section 36626 of the Streets and Highways Code, relating to local government. [ Approved by Governor September 17, 2018. Filed with Secretary of State September 17, 2018. ] LEGISLATIVE COUNSEL'S DIGESTSB 1498, Committee on Governance and Finance. Local Government Omnibus Act of 2018.(1) Existing law sets forth various provisions governing cities that reference various officers and employees.This bill would make these references gender neutral.(2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.(3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.This bill would increase that amount to $200,000. (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.(5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.(7) 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, as defined, to provide that notice. (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.(9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.This bill would repeal this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure. SEC. 2. Section 12463.1 of the Government Code is amended to read:12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.SEC. 3. Section 25502.5 of the Government Code is amended to read:25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.SEC. 4. Section 27230 of the Government Code is amended to read:27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.SEC. 5. Section 27263 of the Government Code is amended to read:27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.SEC. 6. Section 27293 of the Government Code is amended to read:27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).SEC. 7. Section 27294 of the Government Code is amended to read:27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.SEC. 8. Section 27320 of the Government Code is amended to read:27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.SEC. 9. Section 27321 of the Government Code is amended to read:27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.SEC. 10. Section 27322.3 of the Government Code is amended to read:27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.SEC. 11. Section 27323 of the Government Code is amended to read:27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.SEC. 12. Section 27327 of the Government Code is amended to read:27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.SEC. 13. Section 27329 of the Government Code is amended to read:27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.SEC. 14. Section 27397 of the Government Code is amended to read:27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.SEC. 15. Section 34090 of the Government Code is amended to read:34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.SEC. 16. Section 34093 of the Government Code is amended to read:34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.SEC. 17. Section 34852 of the Government Code is amended to read:34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.SEC. 18. Section 34855 of the Government Code is amended to read:34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.SEC. 19. Section 34857 of the Government Code is amended to read:34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.SEC. 20. Section 36522 of the Government Code is amended to read:36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.SEC. 21. Section 36802 of the Government Code is amended to read:36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.SEC. 22. Section 37107 of the Government Code is amended to read:37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.SEC. 23. Section 37547 of the Government Code is amended to read:37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 24. Section 37607 of the Government Code is amended to read:37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 25. Section 37683 of the Government Code is amended to read:37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.SEC. 26. Section 38400 of the Government Code is amended to read:38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.SEC. 27. Section 38406 of the Government Code is amended to read:38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.SEC. 28. Section 38741 of the Government Code is amended to read:38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.SEC. 29. Section 38780 of the Government Code is amended to read:38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.SEC. 30. Section 38782 of the Government Code is amended to read:38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.SEC. 31. Section 39501 of the Government Code is amended to read:39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.SEC. 32. Section 39560 of the Government Code is amended to read:39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.SEC. 33. Section 39564 of the Government Code is amended to read:39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.SEC. 34. Section 39573 of the Government Code is amended to read:39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.SEC. 35. Section 39574 of the Government Code is amended to read:39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.SEC. 36. Section 39901 of the Government Code is amended to read:39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.SEC. 37. Section 40537 of the Government Code is amended to read:40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.SEC. 38. Section 40538 of the Government Code is amended to read:40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.SEC. 39. Section 40539 of the Government Code is amended to read:40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.SEC. 40. Section 40603 of the Government Code is amended to read:40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.SEC. 41. Section 40604 of the Government Code is amended to read:40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.SEC. 42. Section 40804 of the Government Code is amended to read:40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.SEC. 43. Section 40806 of the Government Code is amended to read:40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.SEC. 44. Section 40812 of the Government Code is amended to read:40812. The city clerk shall perform any additional duties as are prescribed by ordinance.SEC. 45. Section 40813 of the Government Code is amended to read:40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.SEC. 46. Section 40814 of the Government Code is amended to read:40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.SEC. 47. Section 41204 of the Government Code is amended to read:41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.SEC. 48. Section 41205 of the Government Code is amended to read:41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.SEC. 49. Section 41602 of the Government Code is amended to read:41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.SEC. 50. Section 41603 of the Government Code is amended to read:41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.SEC. 51. Section 41605 of the Government Code is amended to read:41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.SEC. 52. Section 41608 of the Government Code is amended to read:41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.SEC. 53. Section 41609 of the Government Code is amended to read:41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.SEC. 54. Section 41610 of the Government Code is amended to read:41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.SEC. 55. Section 41611 of the Government Code is amended to read:41611. The chief of police shall perform any other services required by general law and the city ordinances.SEC. 56. Section 41803.7 of the Government Code is amended to read:41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.SEC. 57. Section 43625 of the Government Code is amended to read:43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.SEC. 58. Section 43626 of the Government Code is amended to read:43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.SEC. 59. Section 53343.2 of the Government Code is amended to read:53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.SEC. 60. Section 53398.60 of the Government Code is amended to read:53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.SEC. 61. Section 53398.61 of the Government Code is amended to read:53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.SEC. 62. Section 53398.75 of the Government Code is amended to read:53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.SEC. 63. Section 54930 of the Government Code is amended to read:54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.SEC. 64. Section 469 of the Revenue and Taxation Code is amended to read:469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.SEC. 65. Section 36626 of the Streets and Highways Code is repealed.
1+Enrolled August 28, 2018 Passed IN Senate August 24, 2018 Passed IN Assembly August 16, 2018 Amended IN Assembly August 06, 2018 Amended IN Assembly June 19, 2018 Amended IN Senate April 18, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1498Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Beall, Hernandez, Hertzberg, Lara, Moorlach, and Nguyen)March 01, 2018 An act to amend Sections 12463.1, 25502.5, 27230, 27263, 27293, 27294, 27320, 27321, 27322.3, 27323, 27327, 27329, 27397, 34090, 34093, 34852, 34855, 34857, 36522, 36802, 37107, 37547, 37607, 37683, 38400, 38406, 38741, 38780, 38782, 39501, 39560, 39564, 39573, 39574, 39901, 40537, 40538, 40539, 40603, 40604, 40804, 40806, 40812, 40813, 40814, 41204, 41205, 41602, 41603, 41605, 41608, 41609, 41610, 41611, 41803.7, 43625, 43626, 53343.2, 53398.60, 53398.61, 53398.75, and 54930 of the Government Code, to amend Section 469 of the Revenue and Taxation Code, and to repeal Section 36626 of the Streets and Highways Code, relating to local government. LEGISLATIVE COUNSEL'S DIGESTSB 1498, Committee on Governance and Finance. Local Government Omnibus Act of 2018.(1) Existing law sets forth various provisions governing cities that reference various officers and employees.This bill would make these references gender neutral.(2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.(3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.This bill would increase that amount to $200,000. (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.(5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.(7) 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, as defined, to provide that notice. (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.(9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.This bill would repeal this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure. SEC. 2. Section 12463.1 of the Government Code is amended to read:12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.SEC. 3. Section 25502.5 of the Government Code is amended to read:25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.SEC. 4. Section 27230 of the Government Code is amended to read:27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.SEC. 5. Section 27263 of the Government Code is amended to read:27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.SEC. 6. Section 27293 of the Government Code is amended to read:27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).SEC. 7. Section 27294 of the Government Code is amended to read:27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.SEC. 8. Section 27320 of the Government Code is amended to read:27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.SEC. 9. Section 27321 of the Government Code is amended to read:27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.SEC. 10. Section 27322.3 of the Government Code is amended to read:27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.SEC. 11. Section 27323 of the Government Code is amended to read:27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.SEC. 12. Section 27327 of the Government Code is amended to read:27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.SEC. 13. Section 27329 of the Government Code is amended to read:27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.SEC. 14. Section 27397 of the Government Code is amended to read:27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.SEC. 15. Section 34090 of the Government Code is amended to read:34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.SEC. 16. Section 34093 of the Government Code is amended to read:34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.SEC. 17. Section 34852 of the Government Code is amended to read:34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.SEC. 18. Section 34855 of the Government Code is amended to read:34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.SEC. 19. Section 34857 of the Government Code is amended to read:34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.SEC. 20. Section 36522 of the Government Code is amended to read:36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.SEC. 21. Section 36802 of the Government Code is amended to read:36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.SEC. 22. Section 37107 of the Government Code is amended to read:37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.SEC. 23. Section 37547 of the Government Code is amended to read:37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 24. Section 37607 of the Government Code is amended to read:37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 25. Section 37683 of the Government Code is amended to read:37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.SEC. 26. Section 38400 of the Government Code is amended to read:38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.SEC. 27. Section 38406 of the Government Code is amended to read:38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.SEC. 28. Section 38741 of the Government Code is amended to read:38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.SEC. 29. Section 38780 of the Government Code is amended to read:38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.SEC. 30. Section 38782 of the Government Code is amended to read:38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.SEC. 31. Section 39501 of the Government Code is amended to read:39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.SEC. 32. Section 39560 of the Government Code is amended to read:39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.SEC. 33. Section 39564 of the Government Code is amended to read:39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.SEC. 34. Section 39573 of the Government Code is amended to read:39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.SEC. 35. Section 39574 of the Government Code is amended to read:39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.SEC. 36. Section 39901 of the Government Code is amended to read:39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.SEC. 37. Section 40537 of the Government Code is amended to read:40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.SEC. 38. Section 40538 of the Government Code is amended to read:40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.SEC. 39. Section 40539 of the Government Code is amended to read:40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.SEC. 40. Section 40603 of the Government Code is amended to read:40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.SEC. 41. Section 40604 of the Government Code is amended to read:40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.SEC. 42. Section 40804 of the Government Code is amended to read:40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.SEC. 43. Section 40806 of the Government Code is amended to read:40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.SEC. 44. Section 40812 of the Government Code is amended to read:40812. The city clerk shall perform any additional duties as are prescribed by ordinance.SEC. 45. Section 40813 of the Government Code is amended to read:40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.SEC. 46. Section 40814 of the Government Code is amended to read:40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.SEC. 47. Section 41204 of the Government Code is amended to read:41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.SEC. 48. Section 41205 of the Government Code is amended to read:41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.SEC. 49. Section 41602 of the Government Code is amended to read:41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.SEC. 50. Section 41603 of the Government Code is amended to read:41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.SEC. 51. Section 41605 of the Government Code is amended to read:41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.SEC. 52. Section 41608 of the Government Code is amended to read:41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.SEC. 53. Section 41609 of the Government Code is amended to read:41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.SEC. 54. Section 41610 of the Government Code is amended to read:41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.SEC. 55. Section 41611 of the Government Code is amended to read:41611. The chief of police shall perform any other services required by general law and the city ordinances.SEC. 56. Section 41803.7 of the Government Code is amended to read:41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.SEC. 57. Section 43625 of the Government Code is amended to read:43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.SEC. 58. Section 43626 of the Government Code is amended to read:43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.SEC. 59. Section 53343.2 of the Government Code is amended to read:53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.SEC. 60. Section 53398.60 of the Government Code is amended to read:53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.SEC. 61. Section 53398.61 of the Government Code is amended to read:53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.SEC. 62. Section 53398.75 of the Government Code is amended to read:53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.SEC. 63. Section 54930 of the Government Code is amended to read:54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.SEC. 64. Section 469 of the Revenue and Taxation Code is amended to read:469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.SEC. 65. Section 36626 of the Streets and Highways Code is repealed.
22
3- Senate Bill No. 1498 CHAPTER 467 An act to amend Sections 12463.1, 25502.5, 27230, 27263, 27293, 27294, 27320, 27321, 27322.3, 27323, 27327, 27329, 27397, 34090, 34093, 34852, 34855, 34857, 36522, 36802, 37107, 37547, 37607, 37683, 38400, 38406, 38741, 38780, 38782, 39501, 39560, 39564, 39573, 39574, 39901, 40537, 40538, 40539, 40603, 40604, 40804, 40806, 40812, 40813, 40814, 41204, 41205, 41602, 41603, 41605, 41608, 41609, 41610, 41611, 41803.7, 43625, 43626, 53343.2, 53398.60, 53398.61, 53398.75, and 54930 of the Government Code, to amend Section 469 of the Revenue and Taxation Code, and to repeal Section 36626 of the Streets and Highways Code, relating to local government. [ Approved by Governor September 17, 2018. Filed with Secretary of State September 17, 2018. ] LEGISLATIVE COUNSEL'S DIGESTSB 1498, Committee on Governance and Finance. Local Government Omnibus Act of 2018.(1) Existing law sets forth various provisions governing cities that reference various officers and employees.This bill would make these references gender neutral.(2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.(3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.This bill would increase that amount to $200,000. (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.(5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.(7) 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, as defined, to provide that notice. (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.(9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.This bill would repeal this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ Enrolled August 28, 2018 Passed IN Senate August 24, 2018 Passed IN Assembly August 16, 2018 Amended IN Assembly August 06, 2018 Amended IN Assembly June 19, 2018 Amended IN Senate April 18, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1498Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Beall, Hernandez, Hertzberg, Lara, Moorlach, and Nguyen)March 01, 2018 An act to amend Sections 12463.1, 25502.5, 27230, 27263, 27293, 27294, 27320, 27321, 27322.3, 27323, 27327, 27329, 27397, 34090, 34093, 34852, 34855, 34857, 36522, 36802, 37107, 37547, 37607, 37683, 38400, 38406, 38741, 38780, 38782, 39501, 39560, 39564, 39573, 39574, 39901, 40537, 40538, 40539, 40603, 40604, 40804, 40806, 40812, 40813, 40814, 41204, 41205, 41602, 41603, 41605, 41608, 41609, 41610, 41611, 41803.7, 43625, 43626, 53343.2, 53398.60, 53398.61, 53398.75, and 54930 of the Government Code, to amend Section 469 of the Revenue and Taxation Code, and to repeal Section 36626 of the Streets and Highways Code, relating to local government. LEGISLATIVE COUNSEL'S DIGESTSB 1498, Committee on Governance and Finance. Local Government Omnibus Act of 2018.(1) Existing law sets forth various provisions governing cities that reference various officers and employees.This bill would make these references gender neutral.(2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.(3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.This bill would increase that amount to $200,000. (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.(5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.(7) 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, as defined, to provide that notice. (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.(9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.This bill would repeal this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
4+
5+ Enrolled August 28, 2018 Passed IN Senate August 24, 2018 Passed IN Assembly August 16, 2018 Amended IN Assembly August 06, 2018 Amended IN Assembly June 19, 2018 Amended IN Senate April 18, 2018
6+
7+Enrolled August 28, 2018
8+Passed IN Senate August 24, 2018
9+Passed IN Assembly August 16, 2018
10+Amended IN Assembly August 06, 2018
11+Amended IN Assembly June 19, 2018
12+Amended IN Senate April 18, 2018
13+
14+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
415
516 Senate Bill No. 1498
6-CHAPTER 467
17+
18+Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Beall, Hernandez, Hertzberg, Lara, Moorlach, and Nguyen)March 01, 2018
19+
20+Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Beall, Hernandez, Hertzberg, Lara, Moorlach, and Nguyen)
21+March 01, 2018
722
823 An act to amend Sections 12463.1, 25502.5, 27230, 27263, 27293, 27294, 27320, 27321, 27322.3, 27323, 27327, 27329, 27397, 34090, 34093, 34852, 34855, 34857, 36522, 36802, 37107, 37547, 37607, 37683, 38400, 38406, 38741, 38780, 38782, 39501, 39560, 39564, 39573, 39574, 39901, 40537, 40538, 40539, 40603, 40604, 40804, 40806, 40812, 40813, 40814, 41204, 41205, 41602, 41603, 41605, 41608, 41609, 41610, 41611, 41803.7, 43625, 43626, 53343.2, 53398.60, 53398.61, 53398.75, and 54930 of the Government Code, to amend Section 469 of the Revenue and Taxation Code, and to repeal Section 36626 of the Streets and Highways Code, relating to local government.
9-
10- [ Approved by Governor September 17, 2018. Filed with Secretary of State September 17, 2018. ]
1124
1225 LEGISLATIVE COUNSEL'S DIGEST
1326
1427 ## LEGISLATIVE COUNSEL'S DIGEST
1528
1629 SB 1498, Committee on Governance and Finance. Local Government Omnibus Act of 2018.
1730
1831 (1) Existing law sets forth various provisions governing cities that reference various officers and employees.This bill would make these references gender neutral.(2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.(3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.This bill would increase that amount to $200,000. (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.(5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.(7) 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, as defined, to provide that notice. (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.(9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.This bill would repeal this provision.
1932
2033 (1) Existing law sets forth various provisions governing cities that reference various officers and employees.
2134
2235 This bill would make these references gender neutral.
2336
2437 (2) Existing law requires the county recorder, upon payment of proper fees and taxes, to accept for recordation any instrument, paper, or notice that is authorized or required to be recorded, as specified.
2538
2639 This bill would revise various references to instruments submitted for recordation to include papers and notices and make other technical corrections.
2740
2841 (3) Existing law authorizes the board of supervisors of a county with a population of 200,000 to authorize the purchasing agent to engage independent contractors to perform services for the county or county officers when the annual aggregate cost does not exceed $100,000, as specified.
2942
3043 This bill would increase that amount to $200,000.
3144
3245 (4) Existing law requires the Controller to report, on an annual basis, certain financial information about selected special districts. Existing law requires the report to contain a breakdown of each special districts fund balance, retained earnings, fixed assets, and cash investments, as specified.
3346
3447 This bill would eliminate the requirement that the report contain specified breakdowns of each special districts fund balance, retained earnings, fixed assets, and cash investments. The bill would require the report to contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements.
3548
3649 (5) The Mello-Roos Community Facilities Act of 1982 authorizes the formation by a local agency of a community facilities district to finance various services. Existing law requires a community facilities district, if requested by a district resident or landowner, to prepare a specified annual report with respect to district expenditures, and to annually provide to the California Debt and Investment Advisory Commission a report of information regarding district bonds. Existing law requires the local agency, if it has an Internet Web site, within 7 months after the last day of each fiscal year of the community services district, to display prominently on its Internet Web site a copy of any requested annual report, a copy of the bond report provided to the California Debt and Investment Advisory Commission, and a copy of the report made to the Controller for purposes of the Controllers report described above.
3750
3851 This bill would authorize a local agency to comply with the requirement to display the report to the commission by providing a link to the Treasurers Internet Web site that contains the specified bond information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.
3952
4053 (6) Existing law authorizes the legislative body of a city or a county, defined to include a city and county, to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, as provided. Existing law requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district, and imposes specified duties on the legislative body with respect to the preparation, proposal, and adoption of an infrastructure financing plan after that resolution of intent is adopted. Existing law requires the legislative body to direct the city clerk or county recorder, as applicable, to mail a copy of the resolution of intention to create the district to each owner of land within the proposed district and each affected taxing entity.
4154
4255 This bill would instead require the legislative body to direct a selected city or county official as applicable, to mail a copy of the notice of intention to landowners. This bill would authorize the legislative body, as an alternative to mailing a copy of the resolution of intention, to direct the selected city or county official, as applicable, to mail a single-page notice of intention to create the district to each owner of land within the proposed district. The bill would require a notice of intention to indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection, state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district. This bill would make conforming changes.
4356
4457 Existing law also authorizes an enhanced infrastructure financing district to fund infrastructure projects through tax increment financing, pursuant to the infrastructure financing plan and the agreement of affected taxing entities.
4558
4659 This bill would make technical corrections to that provision that sets forth the division of tax revenues between affected taxing entities and the district.
4760
4861 (7) 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.
4962
5063 This bill would instead require a local agency, as defined, to provide that notice.
5164
5265 (8) Existing property tax law requires a county assessor to audit the books and records of taxpayers engaged in a profession, trade, or business at least once every 4 years, if locally assessable trade fixtures and business tangible personal property owned, claimed, or possessed by the taxpayer have a full value of at least $400,000. Existing law requires 50% of these audits to be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county, as provided. Existing law requires the remaining 50% of these audits to be selected in a manner that is fair and equitable to all taxpayers, as provided.
5366
5467 This bill would, commencing with the four-year period beginning the 201920 fiscal year, provide an alternative manner for the assessor to satisfy the audit requirements described above in order to allow the assessor some discretion in the number of audits completed each fiscal year, as long as the 4-year total of the significant number of audits are completed within a 4-year period.
5568
5669 (9) The Property and Business Improvement District Law of 1994 authorizes a city council to adopt a resolution establishing a district if, after the required public hearing to establish the proposed district, the city council has not made specified changes to the proposed district assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessment. Existing law requires the resolution establishing the district to contain specified information that is also required to be included in the resolution of formation of the district.
5770
5871 This bill would repeal this provision.
5972
6073 ## Digest Key
6174
6275 ## Bill Text
6376
6477 The people of the State of California do enact as follows:SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure. SEC. 2. Section 12463.1 of the Government Code is amended to read:12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.SEC. 3. Section 25502.5 of the Government Code is amended to read:25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.SEC. 4. Section 27230 of the Government Code is amended to read:27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.SEC. 5. Section 27263 of the Government Code is amended to read:27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.SEC. 6. Section 27293 of the Government Code is amended to read:27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).SEC. 7. Section 27294 of the Government Code is amended to read:27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.SEC. 8. Section 27320 of the Government Code is amended to read:27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.SEC. 9. Section 27321 of the Government Code is amended to read:27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.SEC. 10. Section 27322.3 of the Government Code is amended to read:27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.SEC. 11. Section 27323 of the Government Code is amended to read:27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.SEC. 12. Section 27327 of the Government Code is amended to read:27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.SEC. 13. Section 27329 of the Government Code is amended to read:27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.SEC. 14. Section 27397 of the Government Code is amended to read:27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.SEC. 15. Section 34090 of the Government Code is amended to read:34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.SEC. 16. Section 34093 of the Government Code is amended to read:34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.SEC. 17. Section 34852 of the Government Code is amended to read:34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.SEC. 18. Section 34855 of the Government Code is amended to read:34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.SEC. 19. Section 34857 of the Government Code is amended to read:34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.SEC. 20. Section 36522 of the Government Code is amended to read:36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.SEC. 21. Section 36802 of the Government Code is amended to read:36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.SEC. 22. Section 37107 of the Government Code is amended to read:37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.SEC. 23. Section 37547 of the Government Code is amended to read:37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 24. Section 37607 of the Government Code is amended to read:37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.SEC. 25. Section 37683 of the Government Code is amended to read:37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.SEC. 26. Section 38400 of the Government Code is amended to read:38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.SEC. 27. Section 38406 of the Government Code is amended to read:38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.SEC. 28. Section 38741 of the Government Code is amended to read:38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.SEC. 29. Section 38780 of the Government Code is amended to read:38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.SEC. 30. Section 38782 of the Government Code is amended to read:38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.SEC. 31. Section 39501 of the Government Code is amended to read:39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.SEC. 32. Section 39560 of the Government Code is amended to read:39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.SEC. 33. Section 39564 of the Government Code is amended to read:39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.SEC. 34. Section 39573 of the Government Code is amended to read:39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.SEC. 35. Section 39574 of the Government Code is amended to read:39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.SEC. 36. Section 39901 of the Government Code is amended to read:39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.SEC. 37. Section 40537 of the Government Code is amended to read:40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.SEC. 38. Section 40538 of the Government Code is amended to read:40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.SEC. 39. Section 40539 of the Government Code is amended to read:40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.SEC. 40. Section 40603 of the Government Code is amended to read:40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.SEC. 41. Section 40604 of the Government Code is amended to read:40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.SEC. 42. Section 40804 of the Government Code is amended to read:40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.SEC. 43. Section 40806 of the Government Code is amended to read:40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.SEC. 44. Section 40812 of the Government Code is amended to read:40812. The city clerk shall perform any additional duties as are prescribed by ordinance.SEC. 45. Section 40813 of the Government Code is amended to read:40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.SEC. 46. Section 40814 of the Government Code is amended to read:40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.SEC. 47. Section 41204 of the Government Code is amended to read:41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.SEC. 48. Section 41205 of the Government Code is amended to read:41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.SEC. 49. Section 41602 of the Government Code is amended to read:41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.SEC. 50. Section 41603 of the Government Code is amended to read:41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.SEC. 51. Section 41605 of the Government Code is amended to read:41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.SEC. 52. Section 41608 of the Government Code is amended to read:41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.SEC. 53. Section 41609 of the Government Code is amended to read:41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.SEC. 54. Section 41610 of the Government Code is amended to read:41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.SEC. 55. Section 41611 of the Government Code is amended to read:41611. The chief of police shall perform any other services required by general law and the city ordinances.SEC. 56. Section 41803.7 of the Government Code is amended to read:41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.SEC. 57. Section 43625 of the Government Code is amended to read:43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.SEC. 58. Section 43626 of the Government Code is amended to read:43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.SEC. 59. Section 53343.2 of the Government Code is amended to read:53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.SEC. 60. Section 53398.60 of the Government Code is amended to read:53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.SEC. 61. Section 53398.61 of the Government Code is amended to read:53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.SEC. 62. Section 53398.75 of the Government Code is amended to read:53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.SEC. 63. Section 54930 of the Government Code is amended to read:54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.SEC. 64. Section 469 of the Revenue and Taxation Code is amended to read:469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.SEC. 65. Section 36626 of the Streets and Highways Code is repealed.
6578
6679 The people of the State of California do enact as follows:
6780
6881 ## The people of the State of California do enact as follows:
6982
7083 SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure.
7184
7285 SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.(b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure.
7386
7487 SECTION 1. (a) This act shall be known, and may be cited, as the Local Government Omnibus Act of 2018.
7588
7689 ### SECTION 1.
7790
7891 (b) The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate bills. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure.
7992
8093 SEC. 2. Section 12463.1 of the Government Code is amended to read:12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
8194
8295 SEC. 2. Section 12463.1 of the Government Code is amended to read:
8396
8497 ### SEC. 2.
8598
8699 12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
87100
88101 12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
89102
90103 12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.(d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
91104
92105
93106
94107 12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist him or her in developing complete and adequate records.
95108
96109 (b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to him or her pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.
97110
98111 (c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controllers Internet Web site, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in his or her report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for total revenues and total expenditures. This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.
99112
100113 (d) For purposes of this section, nonprofit corporation means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
101114
102115 SEC. 3. Section 25502.5 of the Government Code is amended to read:25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.
103116
104117 SEC. 3. Section 25502.5 of the Government Code is amended to read:
105118
106119 ### SEC. 3.
107120
108121 25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.
109122
110123 25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.
111124
112125 25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).(b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.
113126
114127
115128
116129 25502.5. (a) In counties having a population of 200,000 or more, the board of supervisors may authorize the purchasing agent to engage independent contractors to perform services for the county or county officers, with or without the furnishing of material, when the annual aggregate cost does not exceed two hundred thousand dollars ($200,000).
117130
118131 (b) The board of supervisors may establish rules and regulations to effectuate the purposes of this section.
119132
120133 SEC. 4. Section 27230 of the Government Code is amended to read:27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.
121134
122135 SEC. 4. Section 27230 of the Government Code is amended to read:
123136
124137 ### SEC. 4.
125138
126139 27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.
127140
128141 27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.
129142
130143 27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.
131144
132145
133146
134147 27230. The recorder shall procure any books for records as the business of the recorders office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.
135148
136149 SEC. 5. Section 27263 of the Government Code is amended to read:27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.
137150
138151 SEC. 5. Section 27263 of the Government Code is amended to read:
139152
140153 ### SEC. 5.
141154
142155 27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.
143156
144157 27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.
145158
146159 27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.
147160
148161
149162
150163 27263. When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustees deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.
151164
152165 SEC. 6. Section 27293 of the Government Code is amended to read:27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).
153166
154167 SEC. 6. Section 27293 of the Government Code is amended to read:
155168
156169 ### SEC. 6.
157170
158171 27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).
159172
160173 27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).
161174
162175 27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.(2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.(B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.(C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.(b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.(c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).
163176
164177
165178
166179 27293. (a) (1) Except as otherwise provided in subdivision (b), if an instrument, paper, or notice intended for record is executed or certified in whole or in part in a language other than English, the recorder shall not accept the instrument, paper, or notice for record.
167180
168181 (2) (A) A translation in English of an instrument, paper, or notice executed or certified in whole or in part in a language other than English may be presented to the county clerk for verification that the translation was performed by a certified or registered court interpreter, as described in Section 68561, or by an accredited translator registered with the American Translators Association. The translation shall be accompanied by a notarized declaration by the interpreter or translator that the translation is true and accurate, and includes the certification, qualification, or registration of the interpreter or translator. The clerk shall consult an Internet Web site maintained by the Judicial Council or the American Translators Association in verifying the certification, qualification, or registration of the interpreter or translator.
169182
170183 (B) Upon verification that the translation was performed by an interpreter or translator described in subparagraph (A), and that the translation is accompanied by a notarized declaration as required pursuant to subparagraph (A), the clerk shall duly make certification of that verification under seal of the county, attach the certification to the translation, and attach the certified translation to the original instrument, paper, or notice.
171184
172185 (C) For this verification and certification, a fee of ten dollars ($10) shall be paid to the county clerk for each document submitted for certification. The attached original instrument, paper, or notice and certified translation may be presented to the recorder, and, upon payment of the usual fees, the recorder shall accept and permanently file the instrument, paper, or notice and record the certified translation. The recording of the certified translation gives notice and is of the same effect as the recording of an original instrument, paper, or notice. Certified copies of the recorded translation may be recorded in other counties, with the same effect as the recording of the original translation, provided, however, that in those counties where a photostatic or photographic method of recording is employed, the whole instrument, paper, or notice including the foreign language and the translation, may be recorded, and the original instrument, paper, or notice returned to the party leaving it for record or upon his or her order.
173186
174187 (b) The provisions of subdivision (a) do not apply to any instrument, paper, or notice offered for record that contains provisions in English and a translation of the English provisions in a language other than English, provided that the English provisions and the translation thereof are specifically set forth in state or federal law.
175188
176189 (c) The county clerk is not required to issue a translation certificate if he or she is unable to confirm the certification, registration, or accreditation of the translator, as required in subdivision (a).
177190
178191 SEC. 7. Section 27294 of the Government Code is amended to read:27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.
179192
180193 SEC. 7. Section 27294 of the Government Code is amended to read:
181194
182195 ### SEC. 7.
183196
184197 27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.
185198
186199 27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.
187200
188201 27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.
189202
190203
191204
192205 27294. In all cases the recorder shall endorse the amount of the fee for recordation on the instrument, paper, or notice recorded.
193206
194207 SEC. 8. Section 27320 of the Government Code is amended to read:27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.
195208
196209 SEC. 8. Section 27320 of the Government Code is amended to read:
197210
198211 ### SEC. 8.
199212
200213 27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.
201214
202215 27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.
203216
204217 27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.
205218
206219
207220
208221 27320. When any instrument, paper, or notice authorized by law to be recorded is deposited in the recorders office for record, the recorder shall endorse upon it in the order in which it is deposited, the year, month, day, hour, and minute of its reception, and the amount of fees for recording. The recorder shall record it without delay, together with the acknowledgements, proofs, certificates, and prior recording data written upon or annexed to it, with the plats, surveys, schedules, and other papers thereto annexed, and shall note on the record its identification number. Efforts shall be made to assign identification numbers sequentially, but an assignment of a nonsequential number may be made if not in violation of express recording instructions regarding a group of concurrently recorded instruments, papers, or notices and if, in the discretion of the county recorder, that assignment best serves the interest of expeditious recording.
209222
210223 SEC. 9. Section 27321 of the Government Code is amended to read:27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.
211224
212225 SEC. 9. Section 27321 of the Government Code is amended to read:
213226
214227 ### SEC. 9.
215228
216229 27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.
217230
218231 27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.
219232
220233 27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.(b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.
221234
222235
223236
224237 27321. (a) The recorder shall endorse upon each instrument, paper, or notice the identification number or book and page where it is recorded, and shall thereafter mail it to the person named in the instrument, paper, or notice for return mail, or deliver it to the party presenting it for record.
225238
226239 (b) Where any recorded instrument, paper, or notice effectuating a change in ownership is not accompanied by a change in ownership statement, the recorder shall either include with the return of any recorded instrument, paper, or notice a change in ownership statement as provided in Section 480 of the Revenue and Taxation Code or specifically identify those recorded documents not accompanied by an ownership statement when providing the assessor with a copy of the transfer of ownership document pursuant to Section 255.7 of the Revenue and Taxation Code.
227240
228241 SEC. 10. Section 27322.3 of the Government Code is amended to read:27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
229242
230243 SEC. 10. Section 27322.3 of the Government Code is amended to read:
231244
232245 ### SEC. 10.
233246
234247 27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
235248
236249 27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
237250
238251 27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
239252
240253
241254
242255 27322.3. If the recorded instruments, papers, or notices or the record books in the office of the recorder have been microfilmed for preservation purposes, a type of record book may be used that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
243256
244257 In order to microfilm or otherwise reproduce the record books for preservation purposes, permanently bound record books may be disassembled and after they have been copied the books shall be rebound in a type of record book that will permit the removal of leaves in order that reproduction may be made in an efficient manner.
245258
246259 SEC. 11. Section 27323 of the Government Code is amended to read:27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.
247260
248261 SEC. 11. Section 27323 of the Government Code is amended to read:
249262
250263 ### SEC. 11.
251264
252265 27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.
253266
254267 27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.
255268
256269 27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.
257270
258271
259272
260273 27323. The recorder may segregate the instruments, papers, and notices and record them in separate books, or sheets or rolls of film under titles of indices provided for in Article 2 of this chapter.
261274
262275 In lieu thereof the recorder may record any or all of the instruments, papers, or notices in one general series of books or film to be called official records. The series shall be numbered consecutively beginning with number one. The recording of instruments, papers, or notices in official records imparts notice in like manner and effect as if the instruments, papers, or notices were recorded in separate books or film.
263276
264277 If a system of microphotography is used to record any instruments, papers, or notices, each original roll of film thereof kept by the recorder shall be given a separate number, and shall be called a book, film, reel, or shall be similarly designated, and each page of the instrument, paper, or notice shall be called a page, image or similar designation. Whenever under any law it is required that an instrument, paper, or notice be identified or referred to as recorded in a book or page or both, it shall be sufficient for purposes of identification and of compliance with that law that reference be made to the instrument, paper, or notice by the designations adopted by the recorder pursuant to the provisions of this section.
265278
266279 SEC. 12. Section 27327 of the Government Code is amended to read:27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.
267280
268281 SEC. 12. Section 27327 of the Government Code is amended to read:
269282
270283 ### SEC. 12.
271284
272285 27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.
273286
274287 27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.
275288
276289 27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.
277290
278291
279292
280293 27327. Any instrument, paper, or notice filed for record in the office of the county recorder of the county where it is entitled to record and that is copied into a book of record other than that designated by law, but that is thereafter indexed in the proper book of indices, imparts notice of its contents to all persons from the date of indexing, and any subsequent purchaser, mortgagee, lien holder, and encumbrancer purchases and takes with the same notice and effect as if the instrument, paper, or notice were copied or recorded in the proper book of record.
281294
282295 SEC. 13. Section 27329 of the Government Code is amended to read:27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.
283296
284297 SEC. 13. Section 27329 of the Government Code is amended to read:
285298
286299 ### SEC. 13.
287300
288301 27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.
289302
290303 27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.
291304
292305 27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:(1) Has been previously recorded in the recorders office.(2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.(b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.(c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.
293306
294307
295308
296309 27329. (a) If any record of an instrument, paper, or notice is lost, injured, or destroyed by conflagration or other public calamity, the recorder shall record any instrument, paper, or notice of writing entitled to record pursuant to this chapter that:
297310
298311 (1) Has been previously recorded in the recorders office.
299312
300313 (2) When it is presented to the recorder for record and is duly certified by the recorder of any other county of this state as being of record in the recorders office.
301314
302315 (b) In recording the instrument, paper, or notice the recorder shall record all certificates attached thereto and all endorsements thereon, and if any of the certificates or endorsements show the previous recording in the county where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record, the date appearing in the certificate or endorsement of the record shall be taken as the date of recording in the county, where the instrument, paper, or notice or the certified copy of the instrument, paper, or notice is presented for record. The record and certified copy, duly certified by the recorder under the seal of office, may be introduced in evidence with the same force and effect as the original record or certified copy of the original record.
303316
304317 (c) The recorder shall receive the same fees for services pursuant to this section as the recorder is entitled to receive for recording instruments, papers, or notices of like character.
305318
306319 SEC. 14. Section 27397 of the Government Code is amended to read:27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.
307320
308321 SEC. 14. Section 27397 of the Government Code is amended to read:
309322
310323 ### SEC. 14.
311324
312325 27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.
313326
314327 27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.
315328
316329 27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.(b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.(c) In order to pay costs under this section, a county may do any of the following:(1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.(2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.(3) Impose a fee upon any person seeking to contract as an authorized submitter.(d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.(e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.
317330
318331
319332
320333 27397. (a) A county establishing an electronic recording delivery system pursuant to this article shall pay for the direct cost of regulation and oversight by the Attorney General.
321334
322335 (b) The Attorney General may charge a fee directly to a vendor seeking approval of software and other services as part of an electronic recording delivery system. The fee shall not exceed the reasonable costs of approving software or other services for vendors.
323336
324337 (c) In order to pay costs under this section, a county may do any of the following:
325338
326339 (1) Impose a fee in an amount up to and including one dollar ($1) for each instrument, paper, or notice that is recorded by the county. This fee may, at the countys discretion, be limited to instruments, papers, or notices that are recorded pursuant to the electronic recording delivery system.
327340
328341 (2) Impose a fee upon any vendor seeking approval of software and other services as part of an electronic recording delivery system.
329342
330343 (3) Impose a fee upon any person seeking to contract as an authorized submitter.
331344
332345 (d) The total fees assessed by a county recorder pursuant to this section may not exceed the reasonable total costs of the electronic recording delivery system, the review and approval of vendors and potential authorized submitters, security testing as required by this article and the regulations of the Attorney General, and reimbursement to the Attorney General for regulation and oversight of the electronic recording delivery system.
333346
334347 (e) Fees paid to the Attorney General pursuant to subdivisions (a) and (b) shall be deposited in the Electronic Recording Authorization Fund which is hereby created in the State Treasury, and, notwithstanding Section 13340, is continuously appropriated, without regard to fiscal years, to the Attorney General for the costs described in those subdivisions. Moneys deposited in the Electronic Recording Authorization Account prior to the effective date of the amendments to this subdivision made during the 2015 Regular Session shall be immediately transferred to the Electronic Recording Authorization Fund.
335348
336349 SEC. 15. Section 34090 of the Government Code is amended to read:34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.
337350
338351 SEC. 15. Section 34090 of the Government Code is amended to read:
339352
340353 ### SEC. 15.
341354
342355 34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.
343356
344357 34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.
345358
346359 34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.This section does not authorize the destruction of:(a) Records affecting the title to real property or liens thereon.(b) Court records.(c) Records required to be kept by statute.(d) Records less than two years old.(e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.
347360
348361
349362
350363 34090. Unless otherwise provided by law, with the approval of the legislative body by resolution and the written consent of the city attorney, the head of a city department may destroy any city record, document, instrument, book, or paper, under the department heads charge, without making a copy thereof, after the same is no longer required.
351364
352365 This section does not authorize the destruction of:
353366
354367 (a) Records affecting the title to real property or liens thereon.
355368
356369 (b) Court records.
357370
358371 (c) Records required to be kept by statute.
359372
360373 (d) Records less than two years old.
361374
362375 (e) The minutes, ordinances, or resolutions of the legislative body or of a city board or commission.
363376
364377 This section shall not be construed as limiting or qualifying in any manner the authority provided in Section 34090.5 for the destruction of records, documents, instruments, books, and papers in accordance with the procedure therein prescribed.
365378
366379 SEC. 16. Section 34093 of the Government Code is amended to read:34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.
367380
368381 SEC. 16. Section 34093 of the Government Code is amended to read:
369382
370383 ### SEC. 16.
371384
372385 34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.
373386
374387 34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.
375388
376389 34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.
377390
378391
379392
380393 34093. As used in this section, petition means any petition prescribed, by statute or city charter, as a necessary prerequisite to the institution of proceedings by the city, and includes, but is not limited to, initiative petitions, referendum petitions, recall petitions, petitions pertaining to the annexation of territory to a city, the consolidation of cities, or the dissolution of a city, and petitions to institute proceedings under an improvement act.
381394
382395 Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who, circulating, as principal or agent, or having charge or control of the circulation of, or obtaining signatures to, any petition, willfully misrepresents or willfully makes any false statement concerning the contents, purport, or effect of the petition to any person who signs, or who desires to sign, or who is requested to sign, or who makes inquiries with reference to it, or to whom it is presented for a signature.
383396
384397 Every person is punishable by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six months, or by both a fine and imprisonment, who circulates or causes to be circulated any petition knowing it to contain false, forged, or fictitious names.
385398
386399 SEC. 17. Section 34852 of the Government Code is amended to read:34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.
387400
388401 SEC. 17. Section 34852 of the Government Code is amended to read:
389402
390403 ### SEC. 17.
391404
392405 34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.
393406
394407 34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.
395408
396409 34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.
397410
398411
399412
400413 34852. The ordinance shall define the powers and duties of the city manager and may fix the city managers compensation or the minimum amount the city manager is to receive.
401414
402415 SEC. 18. Section 34855 of the Government Code is amended to read:34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.
403416
404417 SEC. 18. Section 34855 of the Government Code is amended to read:
405418
406419 ### SEC. 18.
407420
408421 34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.
409422
410423 34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.
411424
412425 34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.
413426
414427
415428
416429 34855. Within sixty days after the effective date of the ordinance, the legislative body shall appoint a city manager, who need not be a resident of the city at the time of appointment.
417430
418431 SEC. 19. Section 34857 of the Government Code is amended to read:34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.
419432
420433 SEC. 19. Section 34857 of the Government Code is amended to read:
421434
422435 ### SEC. 19.
423436
424437 34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.
425438
426439 34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.
427440
428441 34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.
429442
430443
431444
432445 34857. Upon appointment of the city manager, the terms of subordinate officers over whom the city manager has power of appointment and removal cease, unless they are reappointed.
433446
434447 SEC. 20. Section 36522 of the Government Code is amended to read:36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.
435448
436449 SEC. 20. Section 36522 of the Government Code is amended to read:
437450
438451 ### SEC. 20.
439452
440453 36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.
441454
442455 36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.
443456
444457 36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.
445458
446459
447460
448461 36522. Any officer or employee collecting or receiving any money belonging to, or for the use of, the city shall deposit it immediately in the treasury in the manner prescribed by ordinance for the benefit of the funds to which it belongs. The officer or employee shall report any deposits to, and settle with, the city clerk, or director of finance if that office has been established by ordinance, on the first Monday in each month or at shorter intervals as are prescribed by ordinance.
449462
450463 SEC. 21. Section 36802 of the Government Code is amended to read:36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.
451464
452465 SEC. 21. Section 36802 of the Government Code is amended to read:
453466
454467 ### SEC. 21.
455468
456469 36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.
457470
458471 36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.
459472
460473 36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.
461474
462475
463476
464477 36802. The mayor shall preside at the meetings of the council. If the mayor is absent or unable to act, the mayor pro tempore shall serve until the mayor returns or is able to act. The mayor pro tempore has all of the powers and duties of the mayor.
465478
466479 SEC. 22. Section 37107 of the Government Code is amended to read:37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.
467480
468481 SEC. 22. Section 37107 of the Government Code is amended to read:
469482
470483 ### SEC. 22.
471484
472485 37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.
473486
474487 37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.
475488
476489 37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.
477490
478491
479492
480493 37107. The judge shall issue an attachment directed to the sheriff of the county where the witness was required to appear, commanding the sheriff to attach the person, and forthwith bring the person before the judge.
481494
482495 SEC. 23. Section 37547 of the Government Code is amended to read:37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
483496
484497 SEC. 23. Section 37547 of the Government Code is amended to read:
485498
486499 ### SEC. 23.
487500
488501 37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
489502
490503 37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
491504
492505 37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
493506
494507
495508
496509 37547. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
497510
498511 SEC. 24. Section 37607 of the Government Code is amended to read:37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
499512
500513 SEC. 24. Section 37607 of the Government Code is amended to read:
501514
502515 ### SEC. 24.
503516
504517 37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
505518
506519 37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
507520
508521 37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
509522
510523
511524
512525 37607. The board shall appoint one of its members president. That member shall serve for one year and until a successor is appointed. In the presidents absence, the board shall select a president pro tempore.
513526
514527 SEC. 25. Section 37683 of the Government Code is amended to read:37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.
515528
516529 SEC. 25. Section 37683 of the Government Code is amended to read:
517530
518531 ### SEC. 25.
519532
520533 37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.
521534
522535 37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.
523536
524537 37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.
525538
526539
527540
528541 37683. The legislative body shall appoint the city clerk or a competent resident of the city to administer the fund. The person appointed shall execute an official bond in the amount prescribed by the legislative body and shall receive one dollar ($1) annually for each plot cared for, to be paid only from the income of the fund.
529542
530543 SEC. 26. Section 38400 of the Government Code is amended to read:38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.
531544
532545 SEC. 26. Section 38400 of the Government Code is amended to read:
533546
534547 ### SEC. 26.
535548
536549 38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.
537550
538551 38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.
539552
540553 38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.
541554
542555
543556
544557 38400. As used in this article, original dedicator includes any person, or that persons successors and assigns, who has dedicated any land in the city for use as a public park.
545558
546559 SEC. 27. Section 38406 of the Government Code is amended to read:38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.
547560
548561 SEC. 27. Section 38406 of the Government Code is amended to read:
549562
550563 ### SEC. 27.
551564
552565 38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.
553566
554567 38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.
555568
556569 38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.
557570
558571
559572
560573 38406. At the time fixed, the legislative body shall meet and hear and pass on protests to abandonment of the park. Any interested person may protest at the meeting. Failure of an interested person to protest is conclusive evidence that the person consents to the abandonment.
561574
562575 SEC. 28. Section 38741 of the Government Code is amended to read:38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.
563576
564577 SEC. 28. Section 38741 of the Government Code is amended to read:
565578
566579 ### SEC. 28.
567580
568581 38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.
569582
570583 38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.
571584
572585 38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.
573586
574587
575588
576589 38741. Before a resolution or ordinance relating to the joint acquisition of a water supply is binding upon a city, it shall be approved by the mayor or passed over the mayors veto pursuant to the charter provision or general law for the passage of ordinances.
577590
578591 SEC. 29. Section 38780 of the Government Code is amended to read:38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.
579592
580593 SEC. 29. Section 38780 of the Government Code is amended to read:
581594
582595 ### SEC. 29.
583596
584597 38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.
585598
586599 38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.
587600
588601 38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.
589602
590603
591604
592605 38780. A city by ordinance may provide that prior to the sale or exchange of any residential building, the owner or the owners authorized agent shall obtain from the city a report of the residential building record showing the regularly authorized use, occupancy, and zoning classifications of the property.
593606
594607 SEC. 30. Section 38782 of the Government Code is amended to read:38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.
595608
596609 SEC. 30. Section 38782 of the Government Code is amended to read:
597610
598611 ### SEC. 30.
599612
600613 38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.
601614
602615 38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.
603616
604617 38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.
605618
606619
607620
608621 38782. The ordinance may require payment of a reasonable fee by the owner, or the owners authorized agent, for the issuance of the reports.
609622
610623 SEC. 31. Section 39501 of the Government Code is amended to read:39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.
611624
612625 SEC. 31. Section 39501 of the Government Code is amended to read:
613626
614627 ### SEC. 31.
615628
616629 39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.
617630
618631 39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.
619632
620633 39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.
621634
622635
623636
624637 39501. The legislative body may compel the owner, lessee, or occupant of buildings, grounds, or lots to remove dirt, rubbish, weeds, and rank growths from buildings or grounds and adjacent sidewalks. If the person compelled by the legislative body defaults, after notice prescribed by the legislative body, it may authorize the removal or destruction of the dirt, rubbish, weeds, and rank growths at that persons expense by a city officer. The legislative body may prescribe a procedure for the removal or destruction and make the expense a lien upon the buildings or grounds.
625638
626639 SEC. 32. Section 39560 of the Government Code is amended to read:39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.
627640
628641 SEC. 32. Section 39560 of the Government Code is amended to read:
629642
630643 ### SEC. 32.
631644
632645 39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.
633646
634647 39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.
635648
636649 39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.(b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.(c) Street includes public street, alley, lane, court, or other place.(d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.
637650
638651
639652
640653 39560. (a) Superintendent means street superintendent, the superintendents assistants and deputies, or other public officer designated by the legislative body to perform the duties imposed by this article upon the superintendent.
641654
642655 (b) Weeds means weeds which when mature bear wingy or downy seeds, which will attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous.
643656
644657 (c) Street includes public street, alley, lane, court, or other place.
645658
646659 (d) In front of which the nuisance exists includes to the rear of or abutting the property upon which the nuisance exists.
647660
648661 SEC. 33. Section 39564 of the Government Code is amended to read:39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.
649662
650663 SEC. 33. Section 39564 of the Government Code is amended to read:
651664
652665 ### SEC. 33.
653666
654667 39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.
655668
656669 39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.
657670
658671 39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:(a) One notice to each separately owned parcel of property of not over fifty feet frontage.(b) Not more than two notices to any parcel of one hundred feet frontage or less.(c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.
659672
660673
661674
662675 39564. After passage of the resolution, the superintendent shall cause notices to be conspicuously posted on or in front of the property on or in front of which the nuisance exists. The superintendent shall post:
663676
664677 (a) One notice to each separately owned parcel of property of not over fifty feet frontage.
665678
666679 (b) Not more than two notices to any parcel of one hundred feet frontage or less.
667680
668681 (c) Notices at not more than one hundred feet apart if the frontage of a parcel is greater than one hundred feet.
669682
670683 SEC. 34. Section 39573 of the Government Code is amended to read:39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.
671684
672685 SEC. 34. Section 39573 of the Government Code is amended to read:
673686
674687 ### SEC. 34.
675688
676689 39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.
677690
678691 39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.
679692
680693 39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.
681694
682695
683696
684697 39573. Before the superintendent arrives, any property owner may remove the weeds, rubbish, refuse, and dirt at the owners own expense. Nevertheless, in any case in which an order to abate is issued, the legislative body by motion or resolution may further order that a special assessment and lien be imposed pursuant to Section 39577. In that case the assessment and lien shall be limited to the costs incurred by the responsible agency in enforcing abatement upon the parcels, including investigation, boundary determination, measurement, clerical, and other related costs.
685698
686699 SEC. 35. Section 39574 of the Government Code is amended to read:39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.
687700
688701 SEC. 35. Section 39574 of the Government Code is amended to read:
689702
690703 ### SEC. 35.
691704
692705 39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.
693706
694707 39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.
695708
696709 39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.
697710
698711
699712
700713 39574. The superintendent shall keep an account of the cost of abatement in front of or on each separate parcel of land where the superintendent performs the work. The superintendent shall submit to the legislative body for confirmation an itemized written report showing the cost of the abatement.
701714
702715 SEC. 36. Section 39901 of the Government Code is amended to read:39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.
703716
704717 SEC. 36. Section 39901 of the Government Code is amended to read:
705718
706719 ### SEC. 36.
707720
708721 39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.
709722
710723 39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.
711724
712725 39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:(a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.(b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.(c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.
713726
714727
715728
716729 39901. A city whose limits include or bound upon a harbor, bay, estuary, or other navigable body of water may:
717730
718731 (a) Establish, acquire, construct, improve, and maintain in, upon, and along the body of water, piers, docks, wharves, bulkheads, quays, and other necessary works.
719732
720733 (b) Construct, improve, dredge, deepen, or straighten, channels, turning basins, canals, slips, and waterways to, from, and along such works and connecting with any other navigable water within or without the city limits.
721734
722735 (c) Do any thing necessary or convenient to the establishment, improvement, conduct, and maintenance of a harbor, and in furtherance of commerce and navigation.
723736
724737 This section does not affect or limit a persons use and enjoyment of property rights, nor grant a city the right to destroy, injure, impair, or interfere with any private or quasi-public property or property rights, leasehold, or otherwise, or to the use and enjoyment of the property.
725738
726739 SEC. 37. Section 40537 of the Government Code is amended to read:40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.
727740
728741 SEC. 37. Section 40537 of the Government Code is amended to read:
729742
730743 ### SEC. 37.
731744
732745 40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.
733746
734747 40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.
735748
736749 40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.
737750
738751
739752
740753 40537. Before entering upon the duties of an office, each officer shall take and subscribe the official oath and file it with the clerk. The oath of office may be taken before the clerk, any member of the commission, or any officer authorized by law to administer oaths.
741754
742755 SEC. 38. Section 40538 of the Government Code is amended to read:40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.
743756
744757 SEC. 38. Section 40538 of the Government Code is amended to read:
745758
746759 ### SEC. 38.
747760
748761 40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.
749762
750763 40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.
751764
752765 40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.
753766
754767
755768
756769 40538. The bond of the treasurer of the local agency shall cover the treasurers duties as ex officio treasurer of the authority.
757770
758771 SEC. 39. Section 40539 of the Government Code is amended to read:40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.
759772
760773 SEC. 39. Section 40539 of the Government Code is amended to read:
761774
762775 ### SEC. 39.
763776
764777 40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.
765778
766779 40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.
767780
768781 40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.
769782
770783
771784
772785 40539. If allowed by the commission, a commissioner shall receive traveling and other expenses incurred in the course of employment.
773786
774787 SEC. 40. Section 40603 of the Government Code is amended to read:40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.
775788
776789 SEC. 40. Section 40603 of the Government Code is amended to read:
777790
778791 ### SEC. 40.
779792
780793 40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.
781794
782795 40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.
783796
784797 40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.
785798
786799
787800
788801 40603. The mayor may administer oaths and affirmations, take affidavits, and certify them.
789802
790803 SEC. 41. Section 40604 of the Government Code is amended to read:40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.
791804
792805 SEC. 41. Section 40604 of the Government Code is amended to read:
793806
794807 ### SEC. 41.
795808
796809 40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.
797810
798811 40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.
799812
800813 40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.
801814
802815
803816
804817 40604. The mayor may acknowledge the execution of all instruments executed by the city and required to be acknowledged.
805818
806819 SEC. 42. Section 40804 of the Government Code is amended to read:40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.
807820
808821 SEC. 42. Section 40804 of the Government Code is amended to read:
809822
810823 ### SEC. 42.
811824
812825 40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.
813826
814827 40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.
815828
816829 40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.
817830
818831
819832
820833 40804. The city clerk shall cause a summary of the citys financial report required by Section 53891, in a form prescribed by the Controller, to be published once in a newspaper of general circulation, pursuant to Article 1 (commencing with Section 6000) of Chapter 1 of Division 7 of Title 1 of the Government Code. If there is no newspaper, the city clerk shall cause copies of the statement to be posted in three public places in the city designated by ordinance as the places for posting of public notices.
821834
822835 SEC. 43. Section 40806 of the Government Code is amended to read:40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.
823836
824837 SEC. 43. Section 40806 of the Government Code is amended to read:
825838
826839 ### SEC. 43.
827840
828841 40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.
829842
830843 40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.
831844
832845 40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:(a) It is a true and correct copy of a city ordinance.(b) The ordinance number.(c) It has been published or posted pursuant to law.
833846
834847
835848
836849 40806. The city clerk shall keep a book marked ordinances and record in it all city ordinances with a certificate annexed to each, stating:
837850
838851 (a) It is a true and correct copy of a city ordinance.
839852
840853 (b) The ordinance number.
841854
842855 (c) It has been published or posted pursuant to law.
843856
844857 SEC. 44. Section 40812 of the Government Code is amended to read:40812. The city clerk shall perform any additional duties as are prescribed by ordinance.
845858
846859 SEC. 44. Section 40812 of the Government Code is amended to read:
847860
848861 ### SEC. 44.
849862
850863 40812. The city clerk shall perform any additional duties as are prescribed by ordinance.
851864
852865 40812. The city clerk shall perform any additional duties as are prescribed by ordinance.
853866
854867 40812. The city clerk shall perform any additional duties as are prescribed by ordinance.
855868
856869
857870
858871 40812. The city clerk shall perform any additional duties as are prescribed by ordinance.
859872
860873 SEC. 45. Section 40813 of the Government Code is amended to read:40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.
861874
862875 SEC. 45. Section 40813 of the Government Code is amended to read:
863876
864877 ### SEC. 45.
865878
866879 40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.
867880
868881 40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.
869882
870883 40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.
871884
872885
873886
874887 40813. The city clerk may appoint deputies, for whose acts the city clerk and the city clerks bondspersons are responsible. The deputies shall hold office at the pleasure of the city clerk and receive the compensation as provided by the legislative body.
875888
876889 SEC. 46. Section 40814 of the Government Code is amended to read:40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.
877890
878891 SEC. 46. Section 40814 of the Government Code is amended to read:
879892
880893 ### SEC. 46.
881894
882895 40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.
883896
884897 40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.
885898
886899 40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.
887900
888901
889902
890903 40814. The city clerk and the city clerks deputies may administer oaths or affirmations and take and certify affidavits and depositions pertaining to city affairs and business which may be used in any court or proceedings in the state. The acknowledgment of an instrument may be made before a city clerk and the city clerks deputies within the city in which they were elected or appointed.
891904
892905 SEC. 47. Section 41204 of the Government Code is amended to read:41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.
893906
894907 SEC. 47. Section 41204 of the Government Code is amended to read:
895908
896909 ### SEC. 47.
897910
898911 41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.
899912
900913 41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.
901914
902915 41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.
903916
904917
905918
906919 41204. The assessor shall verify the list with an oath and deposit it with the city clerk on or before July 1st.
907920
908921 SEC. 48. Section 41205 of the Government Code is amended to read:41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.
909922
910923 SEC. 48. Section 41205 of the Government Code is amended to read:
911924
912925 ### SEC. 48.
913926
914927 41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.
915928
916929 41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.
917930
918931 41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.
919932
920933
921934
922935 41205. The assessor and the assessors deputies may administer oaths and affirmations necessary in the performance of their duties.
923936
924937 SEC. 49. Section 41602 of the Government Code is amended to read:41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.
925938
926939 SEC. 49. Section 41602 of the Government Code is amended to read:
927940
928941 ### SEC. 49.
929942
930943 41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.
931944
932945 41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.
933946
934947 41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.
935948
936949
937950
938951 41602. The chief of polices lawful orders shall be promptly executed by deputies, police officers, and watchpersons in the city. Every citizen shall also lend aid when required for the arrest of offenders and maintenance of public order.
939952
940953 SEC. 50. Section 41603 of the Government Code is amended to read:41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.
941954
942955 SEC. 50. Section 41603 of the Government Code is amended to read:
943956
944957 ### SEC. 50.
945958
946959 41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.
947960
948961 41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.
949962
950963 41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.
951964
952965
953966
954967 41603. The chief of police shall execute and return all process issued and directed to the chief of police by legal authority.
955968
956969 SEC. 51. Section 41605 of the Government Code is amended to read:41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.
957970
958971 SEC. 51. Section 41605 of the Government Code is amended to read:
959972
960973 ### SEC. 51.
961974
962975 41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.
963976
964977 41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.
965978
966979 41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.
967980
968981
969982
970983 41605. The chief of police has charge of the prisoners and of any city jail established by the legislative body.
971984
972985 SEC. 52. Section 41608 of the Government Code is amended to read:41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.
973986
974987 SEC. 52. Section 41608 of the Government Code is amended to read:
975988
976989 ### SEC. 52.
977990
978991 41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.
979992
980993 41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.
981994
982995 41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.
983996
984997
985998
986999 41608. The chief of police shall keep a detailed and up-to-date record of all fees for service of process or other money collected by the police department or paid to the chief of police in his or her official capacity. The record shall be open for public inspection during office hours.
9871000
9881001 SEC. 53. Section 41609 of the Government Code is amended to read:41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.
9891002
9901003 SEC. 53. Section 41609 of the Government Code is amended to read:
9911004
9921005 ### SEC. 53.
9931006
9941007 41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.
9951008
9961009 41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.
9971010
9981011 41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.
9991012
10001013
10011014
10021015 41609. The chief of police shall immediately deposit with the city treasurer all money collected by the police department as required by ordinance.
10031016
10041017 SEC. 54. Section 41610 of the Government Code is amended to read:41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.
10051018
10061019 SEC. 54. Section 41610 of the Government Code is amended to read:
10071020
10081021 ### SEC. 54.
10091022
10101023 41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.
10111024
10121025 41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.
10131026
10141027 41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.
10151028
10161029
10171030
10181031 41610. At least once a month, the chief of police shall file with the city clerk a detailed statement of all money handled in an official capacity during the preceding month.
10191032
10201033 SEC. 55. Section 41611 of the Government Code is amended to read:41611. The chief of police shall perform any other services required by general law and the city ordinances.
10211034
10221035 SEC. 55. Section 41611 of the Government Code is amended to read:
10231036
10241037 ### SEC. 55.
10251038
10261039 41611. The chief of police shall perform any other services required by general law and the city ordinances.
10271040
10281041 41611. The chief of police shall perform any other services required by general law and the city ordinances.
10291042
10301043 41611. The chief of police shall perform any other services required by general law and the city ordinances.
10311044
10321045
10331046
10341047 41611. The chief of police shall perform any other services required by general law and the city ordinances.
10351048
10361049 SEC. 56. Section 41803.7 of the Government Code is amended to read:41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
10371050
10381051 SEC. 56. Section 41803.7 of the Government Code is amended to read:
10391052
10401053 ### SEC. 56.
10411054
10421055 41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
10431056
10441057 41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
10451058
10461059 41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
10471060
10481061
10491062
10501063 41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
10511064
10521065 SEC. 57. Section 43625 of the Government Code is amended to read:43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.
10531066
10541067 SEC. 57. Section 43625 of the Government Code is amended to read:
10551068
10561069 ### SEC. 57.
10571070
10581071 43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.
10591072
10601073 43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.
10611074
10621075 43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.
10631076
10641077
10651078
10661079 43625. All signatures and countersignatures except that of the clerk or the clerks deputy may be printed, lithographed, or engraved.
10671080
10681081 SEC. 58. Section 43626 of the Government Code is amended to read:43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.
10691082
10701083 SEC. 58. Section 43626 of the Government Code is amended to read:
10711084
10721085 ### SEC. 58.
10731086
10741087 43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.
10751088
10761089 43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.
10771090
10781091 43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.
10791092
10801093
10811094
10821095 43626. If any officer whose signature or countersignature appears on bonds or coupons ceases to be an officer before delivery of the bonds, that officers signature is as effective as if the officer had remained in office.
10831096
10841097 SEC. 59. Section 53343.2 of the Government Code is amended to read:53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.
10851098
10861099 SEC. 59. Section 53343.2 of the Government Code is amended to read:
10871100
10881101 ### SEC. 59.
10891102
10901103 53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.
10911104
10921105 53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.
10931106
10941107 53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:(a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.(b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.(c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.
10951108
10961109
10971110
10981111 53343.2. A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:
10991112
11001113 (a) A copy of an annual report for that fiscal year if requested pursuant to Section 53343.1.
11011114
11021115 (b) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant to Section 53359.5. A local agency may comply with this subdivision by providing a link to the Treasurers Internet Web site that contains the specified information, along with the assigned California Debt and Investment Advisory Commission number for each bond issuance reported by the agency.
11031116
11041117 (c) A copy of the report provided to the Controllers office pursuant to Section 12463.2.
11051118
11061119 SEC. 60. Section 53398.60 of the Government Code is amended to read:53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.
11071120
11081121 SEC. 60. Section 53398.60 of the Government Code is amended to read:
11091122
11101123 ### SEC. 60.
11111124
11121125 53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.
11131126
11141127 53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.
11151128
11161129 53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.(b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.
11171130
11181131
11191132
11201133 53398.60. (a) The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution of intention to create the district to each owner of land within the district.
11211134
11221135 (b) As an alternative to mailing a copy of the resolution of intention pursuant to subdivision (a), the legislative body may direct the city official or county official, as applicable, selected by the legislative body, to mail a single-page notice of intention to create the district to each owner of land within the district. For purposes of this section, the notice of intention shall indicate the physical location or Internet Web site where documents related to the district, including the resolution of intention, will be made available for public viewing or inspection. The notice of intention shall also state the date of the public hearing on the proposal and include a brief description of the types of public facilities to be financed by the district.
11231136
11241137 SEC. 61. Section 53398.61 of the Government Code is amended to read:53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.
11251138
11261139 SEC. 61. Section 53398.61 of the Government Code is amended to read:
11271140
11281141 ### SEC. 61.
11291142
11301143 53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.
11311144
11321145 53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.
11331146
11341147 53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.
11351148
11361149
11371150
11381151 53398.61. The legislative body shall direct the city official or county official, as applicable, selected by the legislative body, to mail a copy of the resolution to each affected taxing entity.
11391152
11401153 SEC. 62. Section 53398.75 of the Government Code is amended to read:53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
11411154
11421155 SEC. 62. Section 53398.75 of the Government Code is amended to read:
11431156
11441157 ### SEC. 62.
11451158
11461159 53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
11471160
11481161 53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
11491162
11501163 53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:(1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.(2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.(b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.(c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.(d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.(e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.(2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.(f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:(1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).(2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).(3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).(5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).(6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).(7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).(8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).(9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).(10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
11511164
11521165
11531166
11541167 53398.75. (a) Any infrastructure financing plan may contain a provision that taxes, if any, levied upon taxable property in the area included within the enhanced infrastructure financing district each year by or for the benefit of the State of California, or any affected taxing entity after the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be divided, subject to the provisions of Section 53993, as follows:
11551168
11561169 (1) That portion of the taxes that would be produced by the rate upon which the tax is levied each year by or for each of the affected taxing entities upon the total sum of the assessed value of the taxable property in the district as shown upon the assessment roll used in connection with the taxation of the property by the affected taxing entity, last equalized prior to the effective date of the resolution adopted pursuant to Section 53398.69 to create the district, shall be allocated to, and when collected shall be paid to, the respective affected taxing entities as taxes by or for the affected taxing entities on all other property are paid.
11571170
11581171 (2) That portion of the levied taxes each year specified in the adopted infrastructure financing plan for the city or county and each affected taxing entity that has agreed to participate pursuant to Section 53398.68 in excess of the amount specified in paragraph (1) shall be allocated to, and when collected shall be paid into a special fund of, the district for all lawful purposes of the district. Unless and until the total assessed valuation of the taxable property in a district exceeds the total assessed value of the taxable property in the district as shown by the last equalized assessment roll referred to in paragraph (1), all of the taxes levied and collected upon the taxable property in the district shall be paid to the respective affected taxing entities. When the district ceases to exist pursuant to the adopted infrastructure financing plan, all moneys thereafter received from taxes upon the taxable property in the district shall be paid to the respective affected taxing entities as taxes on all other property are paid.
11591172
11601173 (b) Notwithstanding subdivision (a), where any district boundaries overlap with the boundaries of any former redevelopment project area, any debt or obligation of a district shall be subordinate to any and all enforceable obligations of the former redevelopment agency, as approved by the Oversight Board and the Department of Finance. For the purposes of this chapter, the division of taxes allocated to the district pursuant to subdivision (a) of this section or of subdivision (b) of Section 53396 shall not include any taxes required to be deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund created pursuant to subdivision (b) of Section 34170.5 of the Health and Safety Code.
11611174
11621175 (c) The legislative body of the city or county forming the district may choose to dedicate any portion of its net available revenue to the district through the financing plan described in Section 53398.63.
11631176
11641177 (d) For the purposes of this section, net available revenue means periodic distributions to the city or county from the Redevelopment Property Tax Trust Fund, created pursuant to Section 34170.5 of the Health and Safety Code, that are available to the city or county after all preexisting legal commitments and statutory obligations funded from that revenue are made pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. Net available revenue shall not include any funds deposited by the county auditor-controller into the Redevelopment Property Tax Trust Fund or funds remaining in the Redevelopment Property Tax Trust Fund prior to distribution. Net available revenues shall not include any moneys payable to a school district that maintains kindergarten and grades 1 to 12, inclusive, community college districts, county office of education, or to the Educational Revenue Augmentation Fund, pursuant to paragraph (4) of subdivision (a) of Section 34183 of the Health and Safety Code.
11651178
11661179 (e) (1) That portion of any ad valorem property tax revenue annually allocated to a city or county pursuant to Section 97.70 of the Revenue and Taxation Code that is specified in the adopted infrastructure financing plan for the city or county that has agreed to participate pursuant to Section 53398.68, and that corresponds to the increase in the assessed valuation of taxable property shall be allocated to, and, when collected, shall be apportioned to, a special fund of the district for all lawful purposes of the district.
11671180
11681181 (2) When the district ceases to exist pursuant to the adopted infrastructure financing plan, the revenues described in this subdivision shall be allocated to, and, when collected, shall be apportioned to, the respective city or county.
11691182
11701183 (f) This section shall not be construed to prevent a district from utilizing revenues from any of the following sources to support its activities provided that the applicable voter approval has been obtained, and the infrastructure financing plan has been approved pursuant to Section 53398.69:
11711184
11721185 (1) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).
11731186
11741187 (2) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).
11751188
11761189 (3) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).
11771190
11781191 (4) The Landscaping and Lighting Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code).
11791192
11801193 (5) The Vehicle Parking District Law of 1943 (Part 1 (commencing with Section 31500) of Division 18 of the Streets and Highways Code).
11811194
11821195 (6) The Parking District Law of 1951 (Part 4 (commencing with Section 35100) of Division 18 of the Streets and Highways Code).
11831196
11841197 (7) The Park and Playground Act of 1909 (Chapter 7 (commencing with Section 38000) of Part 2 of Division 3 of Title 4 of this code).
11851198
11861199 (8) The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of this title).
11871200
11881201 (9) The Benefit Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703) of Part 1 of Division 2 of this title).
11891202
11901203 (10) The so-called facilities benefit assessment levied by the charter city of San Diego or any substantially similar assessment levied for the same purpose by any other charter city pursuant to any ordinance or charter provision.
11911204
11921205 SEC. 63. Section 54930 of the Government Code is amended to read:54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.
11931206
11941207 SEC. 63. Section 54930 of the Government Code is amended to read:
11951208
11961209 ### SEC. 63.
11971210
11981211 54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.
11991212
12001213 54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.
12011214
12021215 54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.(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 upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA 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 owners 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.
12031216
12041217
12051218
12061219 54930. (a) The local agency shall provide notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.
12071220
12081221 (b) For purposes of this section:
12091222
12101223 (1) Local agency means any city, county, school district, or special district authorized to impose a parcel tax.
12111224
12121225 (2) Parcel tax means a tax levied by a local agency upon any parcel of property identified using the assessors parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIIIA of the California Constitution, that is collected via the annual property tax bill.
12131226
12141227 (c) The notice shall include, but is not limited to, all of the following information:
12151228
12161229 (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 owners property.
12171230
12181231 (2) The method and frequency for collecting the parcel tax, and the duration of time during which the parcel tax will be imposed.
12191232
12201233 (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.
12211234
12221235 (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:
12231236
12241237 (1) An envelope or mailing which shall include the name of the local agency and the return address of the sender on the cover.
12251238
12261239 (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:
12271240
12281241 Dear Property Owner:The local agency named on the front of this postcard imposed a parcel tax.The parcel tax will be:
12291242 1.Levied at a rate of _____ [Amount or Rate of the Tax] _____
12301243 2.Collected _____ [Frequency and Method of Collection] _____
12311244 3.Levied _____ [Specify number of years or if indefinitely] _____
12321245 If you have any questions about the tax, please contact:
12331246 _____ [Name and Telephone Number] _____
12341247 _____ [Address] _____
12351248 _____ [Email Address or Website Address] _____
12361249
12371250 Dear Property Owner:The local agency named on the front of this postcard imposed a parcel tax.The parcel tax will be:
12381251
12391252 (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.
12401253
12411254 SEC. 64. Section 469 of the Revenue and Taxation Code is amended to read:469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.
12421255
12431256 SEC. 64. Section 469 of the Revenue and Taxation Code is amended to read:
12441257
12451258 ### SEC. 64.
12461259
12471260 469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.
12481261
12491262 469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.
12501263
12511264 469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).(1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.(2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.(3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.(b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:(1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.(A) This pool of taxpayers shall be determined as follows:(i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.(ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.(B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.(2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.(3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.(c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.(d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:(1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.(2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.(3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.(4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.
12521265
12531266
12541267
12551268 469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b).
12561269
12571270 (1) For purposes of this section, significant number of audits means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 200203 fiscal year to the 200506 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property.
12581271
12591272 (2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section.
12601273
12611274 (3) If the board audits a taxpayer because the taxpayers assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section.
12621275
12631276 (b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner:
12641277
12651278 (1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county.
12661279
12671280 (A) This pool of taxpayers shall be determined as follows:
12681281
12691282 (i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property.
12701283
12711284 (ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four.
12721285
12731286 (B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayers assessments are no longer large enough for inclusion in the pool.
12741287
12751288 (2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor.
12761289
12771290 (3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years.
12781291
12791292 (c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 201920 fiscal year.
12801293
12811294 (d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply:
12821295
12831296 (1) Upon completion of an audit of the taxpayers books and records, the taxpayer shall be given the assessors findings in writing with respect to data that would alter any previously enrolled assessment.
12841297
12851298 (2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing.
12861299
12871300 (3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question.
12881301
12891302 (4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096.
12901303
12911304 SEC. 65. Section 36626 of the Streets and Highways Code is repealed.
12921305
12931306 SEC. 65. Section 36626 of the Streets and Highways Code is repealed.
12941307
12951308 ### SEC. 65.