Section 36623 Of Chapter 2. Establishment From California Streets And Highways Code >> Division 18. >> Part 7. >> Chapter 2.
36623
. (a) If a city council proposes to levy a new or increased
property assessment, the notice and protest and hearing procedure
shall comply with Section 53753 of the Government Code.
(b) If a city council proposes to levy a new or increased business
assessment, the notice and protest and hearing procedure shall
comply with Section 54954.6 of the Government Code, except that
notice shall be mailed to the owners of the businesses proposed to be
assessed. A protest may be made orally or in writing by any
interested person. Every written protest shall be filed with the
clerk at or before the time fixed for the public hearing. The city
council may waive any irregularity in the form or content of any
written protest. A written protest may be withdrawn in writing at any
time before the conclusion of the public hearing. Each written
protest shall contain a description of the business in which the
person subscribing the protest is interested sufficient to identify
the business and, if a person subscribing is not shown on the
official records of the city as the owner of the business, the
protest shall contain or be accompanied by written evidence that the
person subscribing is the owner of the business or the authorized
representative. A written protest that does not comply with this
section shall not be counted in determining a majority protest. If
written protests are received from the owners or authorized
representatives of businesses in the proposed district that will pay
50 percent or more of the assessments proposed to be levied and
protests are not withdrawn so as to reduce the protests to less than
50 percent, no further proceedings to levy the proposed assessment
against such businesses, as contained in the resolution of intention,
shall be taken for a period of one year from the date of the finding
of a majority protest by the city council.
(c) If a city council proposes to conduct a single proceeding to
levy both a new or increased property assessment and a new or
increased business assessment, the notice and protest and hearing
procedure for the property assessment shall comply with subdivision
(a), and the notice and protest and hearing procedure for the
business assessment shall comply with subdivision (b). If a majority
protest is received from either the property or business owners, that
respective portion of the assessment shall not be levied. The
remaining portion of the assessment may be levied unless the
improvement or other special benefit was proposed to be funded by
assessing both property and business owners.