For purposes of Article XIII C and Article XIII D of the California Constitution and this article, the following words have the following meanings, and shall be read and interpreted in light of the findings and declarations contained in Section 53751: (a) âAgencyâ means any local government as defined in subdivision (b) of Section 1 of Article XIII C of the California Constitution. (b) âAssessmentâ means any levy or charge by an agency upon real property that is based upon the special benefit conferred upon the real property by a public improvement or service, that is imposed to pay the capital cost of the public improvement, the maintenance and operation expenses of the public improvement, or the cost of the service being provided. âAssessmentâ includes, but is not limited to, âspecial assessment,â âbenefit assessment,â âmaintenance assessment,â and âspecial assessment tax.â (c) âDistrictâ means an area that is determined by an agency to contain all of the parcels that will receive a special benefit from a proposed public improvement or service. (d) âDrainage systemâ means any system of public improvements that is intended to provide for erosion control, for landslide abatement, or for other types of water drainage. (e) âExtended,â when applied to an existing tax or fee or charge, means a decision by an agency to extend the stated effective period for the tax or fee or charge, including, but not limited to, amendment or removal of a sunset provision or expiration date. (f) âFlood controlâ means any system of public improvements that is intended to protect property from overflow by water. (g) âIdentified parcelâ means a parcel of real property that an agency has identified as having a special benefit conferred upon it and upon which a proposed assessment is to be imposed, or a parcel of real property upon which a proposed property-related fee or charge is proposed to be imposed. (h) (1) âIncreased,â when applied to a tax, assessment, or property-related fee or charge, means a decision by an agency that does either of the following: (A) Increases any applicable rate used to calculate the tax, assessment, fee, or charge. (B) Revises the methodology by which the tax, assessment, fee, or charge is calculated, if that revision results in an increased amount being levied on any person or parcel. (2) A tax, fee, or charge is not deemed to be âincreasedâ by an agency action that does either or both of the following: (A) Adjusts the amount of a tax, fee, or charge in accordance with a schedule of adjustments, including a clearly defined formula for inflation adjustment that was adopted by the agency prior to November 6, 1996. (B) Implements or collects a previously approved tax, fee, or charge, so long as the rate is not increased beyond the level previously approved by the agency, and the methodology previously approved by the agency is not revised so as to result in an increase in the amount being levied on any person or parcel. (3) A tax, assessment, fee, or charge is not deemed to be âincreasedâ in the case in which the actual payments from a person or property are higher than would have resulted when the agency approved the tax, assessment, fee, or charge, if those higher payments are attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land. (i) âNotice by mailâ means any notice required by Article XIII C or XIII D of the California Constitution that is accomplished through a mailing, postage prepaid, deposited in the United States Postal Service and is deemed given when so deposited. Notice by mail may be included in any other mailing to the record owner that otherwise complies with Article XIII C or XIII D of the California Constitution and this article, including, but not limited to, the mailing of a bill for the collection of an assessment or a property-related fee or charg
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