assessor's valuations; special districts; petitions

Clarified that district impact statements must contain specific information including legal descriptions, property lists, valuation estimates, tax liability estimates, benefits, injuries, board member details, and service scope.

Added requirement that petitions for multi-county community park maintenance districts must be approved by each affected county's board of supervisors before circulation.

Added new section establishing that property assessed by the Department of Revenue uses full cash value while county-assessed property uses limited property value for special district purposes.

Added requirement that petition forms must include printed circulator status (paid or volunteer) in bold type to prevent fraud.

Added new provisions allowing districts to appropriate funds to assist individuals or entities in changing district boundaries.

Added automatic boundary changes when incorporated cities annex property from fire districts that serve as the city's fire service agency.

Added provisions requiring districts to continue collecting taxes from withdrawn property if bonds were authorized while that property was in the district.

Changed hearing notice timing from 'at least thirty but not more than sixty days' to 'at least twenty but not more than thirty days' for boundary changes.

Clarified rules for counting property owners in multiple ownership situations and how to determine property values for petition signature requirements.