County voter information guide: taxpayer notice.

Existing law requires an elections official to send to each voter a county voter information guide that contains written statements of each candidate for nonpartisan elective office in any local agency and may include the name, age, and occupation of the candidate and a brief description of the candidate's education and qualifications expressed by the candidate himself or herself. Except as specified, existing law authorizes the legislative body of any city, county, or district to propose by ordinance or resolution the adoption of a special tax. Existing law requires that the special tax proposition be submitted to the voters of the city, county, or district, and upon approval of two-thirds of the votes cast by voters voting upon the proposition, the city, county, or district may levy the tax. If the ordinance or resolution is adopted and approved by the voters, a validation action challenging the levy of the special tax may be commenced within 60 days of the effective date of the tax increase. This bill would require, if a local special tax measure is presented to the voters for approval, an elections official to include in the county voter information guide for that election a notice regarding the process for initiating a validation action challenging the levy of a special tax. The notice would be required to conform with certain formatting, print, and type requirements and would include language notifying taxpayers of the 60-day filing requirement for challenging the imposition of a special tax. By imposing new duties on local elections officials, the bill would create a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.