Page 86 - BrownActHandbook

(B) The activity to be taxed.

(C) The estimated amount of revenue to be raised by the tax annually.

(D) The method and frequency for collecting the tax.

(E) The dates, times, and locations of the public meeting and hearing described in subdivision
(a).

(F) The telephone number and address of an individual, office, or organization that interested
persons may contact to receive additional information about the tax.

(c) (1) The joint notice of both the public meeting and the public hearing required by
subdivision (a) with respect to a proposal for a new or increased assessment on real property or
businesses shall be accomplished through a mailing, postage prepaid, in the United States mail
and shall be deemed given when so deposited. The public meeting pursuant to subdivision (a)
shall take place no earlier than ten days after the joint mailing pursuant to this subdivision. The
public hearing shall take place no earlier than seven days after the public meeting pursuant to this
subdivision. The envelope or the cover of the mailing shall include the name of the local agency
and the return address of the sender. This mailed notice shall be in at least 10-point type and
shall be given to all property owners or business owners proposed to be subject to the new or
increased assessment by a mailing by name to those persons whose names and addresses appear
on the last equalized county assessment roll or the State Board of Equalization assessment roll,
or the local agency’s records pertaining to business ownership, as the case may be.

(2) The joint notice required by paragraph (1) of this subdivision shall include, but not be
limited to, the following:

(A) In the case of an assessment proposed to be levied on property, the estimated amount of the
assessment per parcel. In the case of an assessment proposed to be levied on businesses, the
proposed method and basis of levying the assessment in sufficient detail to allow each business
owner to calculate the amount of assessment to be levied against each business. If the
assessment is proposed to be increased from any previous year, the joint notice shall separately
state both the amount of the existing assessment and the proposed assessment increase.

(B) A general description of the purpose or improvements that the assessment will fund.

(C) The address to which property owners may mail a protest against the assessment.

(D) The telephone number and address of an individual, office, or organization that interested
persons may contact to receive additional information about the assessment.

(E) A statement that a majority protest will cause the assessment to be abandoned if the
assessment act used to levy the assessment so provides. Notice must also state the percentage of
protests required to trigger an election, if applicable.

74 2025 Brown Act Handbook LozanoSmith.com