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 district's 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 district's 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 Controller's 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 Treasurer's 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 2019–20 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.