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required upon inquiry. For example, deferral is allowed when the action taken by the agency is
not final until some period of time has passed, or the action is contingent upon approval by
another party. See Government Code section 54957.1 and the checklist contained in Appendix 5
for details.

3. The Identification of a Victim of Sexual or Child Abuse Need Not Be Disclosed.

No notice, agenda, announcement, or report required under the Brown Act need
identify a victim or alleged victim of sexual or child abuse unless the identity of the person has
been publicly disclosed.

(Government Code § 54961.)

E. INFORMATION ACQUIRED DURING CLOSED SESSION IS CONFIDENTIAL
AND MAY NOT BE RELEASED TO THIRD PARTIES

No person may disclose confidential information that has been acquired by being
present in an authorized closed session to a person not entitled to receive that confidential
information, unless the legislative body authorizes disclosure of that confidential information.
“Confidential information” means a communication made in a closed session that is specifically
related to the basis for the legislative body of a local agency to meet lawfully in closed session.

This restriction also applies to an agency appointed representative sitting on
another agency board that holds a closed session. The appointed official may not disclose
confidential information from that closed session to its appointing legislative body.

(Government Code § 54963; Harron v. Bonilla (2005) 125 Cal.App.4th 738, review granted (28
Cal.Rptr.3d 3) and subsequently dismissed (49 Cal.Rptr.3d 654); Kleitman v. Superior Court
(1999) 74 Cal.App.4th 324; ___Ops.CalAtty.Gen.___(2022), Opn. No. 21-1102; 86
Ops.Cal.Atty.Gen 210 (2003).)

V.
SPECIAL PROVISIONS FOR HEARINGS
ON TAXES AND ASSESSMENTS

When considering new or increased taxes and assessments which are not subject
to separate notice and public hearing requirements, local legislative bodies must hold a public
meeting and public hearing in accordance with procedures set forth in the Brown Act. These
procedures require that the local agency publish a joint notice of the meeting and the public
hearing in the newspaper, with not less than 45 days’ notice of the hearing and not less than ten
days’ notice of the meeting. The meeting must also take place at least seven days prior to the
public hearing. The notice must contain detailed information about the nature, purpose, and
amount of the proposed tax or assessment.

Any new or increased assessment subject to the notice and hearing requirements
of Proposition 218 (California Constitution, Articles XIIIC and XIIID) are not subject to these
notice and hearing requirements.

38 LozanoSmith.com 2026 Brown Act Handbook