BILL NUMBER: ACA 13 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 16, 2002
AMENDED IN ASSEMBLY JANUARY 7, 2002
INTRODUCED BY Assembly Member Leonard
AUGUST 22, 2001
Assembly Constitutional Amendment No. 13--A resolution to propose
to the people of the State of California an amendment to the
Constitution of the State, by amending subdivision (b) of Section 14
of Article II thereof, by amending subdivision (l) of Section 8 of
Article III thereof, by amending subdivision (b) of Section 18 of
Article IV thereof, by amending subdivision (b) of Section 5 of,
and by amending subdivision (f) of Section 14 of,
Article V thereof, by amending subdivision (a) of Section 10 of
Article VII thereof, by amending subdivision (j) of Section 3 of, by
amending subdivision (g) of Section 11 of, by amending Sections 17,
18, and 19 of, by amending subdivision (h) of Section 28 of,
and by adding Section 17.5 to, Article XIII thereof, by
amending the ninth paragraph of subdivision (d) of Section 22 of
Article XX thereof, and by amending the heading of, and by amending
Section 1 of, Article XXI thereof, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
ACA 13, as amended, Leonard. Taxation.
Existing constitutional law establishes the State Board of
Equalization, provides for the election, recall, and filling of
vacancies of board members, and prescribes various powers and duties
of the board in connection with property taxes, insurance taxes, and
alcoholic beverage taxes.
This measure would change the name of the board to the California
Tax Commission. The measure would require the commission, in
addition to performing the duties of the former board, to collect and
administer taxes on or measured by income and taxes withheld from
wages, and to conduct administrative review of state tax matter
determinations. The measure would also make necessary conforming
changes in various other constitutional provisions.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
WHEREAS, It is the intent of the Legislature to change the name of
the Board of Equalization to the Tax Appeals
California Tax Commission; and
WHEREAS, It is the intent of the Legislature that the Tax
Appeals California Tax Commission will continue
the existing duties of the Board of Equalization as well as assume
the duties of collecting and administering the state income tax; and
WHEREAS, It is the intent of the Legislature to streamline and
consolidate California's tax collection agencies to save taxpayer
funds and to simplify administration of our tax system; now,
therefore, be it
Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2001-02 Regular Session
commencing on the fourth day of December 2000, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California that the Constitution of the State be
amended as follows:
First--That subdivision (b) of Section 14 of Article II thereof is
amended to read:
(b) A petition to recall a statewide officer must be signed by
electors equal in number to 12 percent of the last vote for the
office, with signatures from each of five counties equal in number to
1 percent of the last vote for the office in the county. Signatures
to recall Senators, Members of the Assembly, members of the
California Tax Commission, and judges of courts of appeal and trial
courts must equal in number 20 percent of the last vote for the
office.
Second--That subdivision (l) of Section 8 of Article III thereof is
amended to read:
(l) "State officer," as used in this section, means the Governor,
Lieutenant Governor, Attorney General, Controller, Insurance
Commissioner, Secretary of State, Superintendent of Public
Instruction, Treasurer, member of the California Tax Commission, and
Member of the Legislature.
Third--That subdivision (b) of Section 18 of Article IV thereof is
amended to read:
(b) State officers elected on a statewide basis, members of the
California Tax Commission, and judges of state courts are subject to
impeachment for misconduct in office. Judgment may extend only to
removal from office and disqualification to hold any office under the
State, but the person convicted or acquitted remains subject to
criminal punishment according to law.
Fourth--That subdivision (b) of Section 5 of Article V
thereof is amended to read:
(b) Whenever there is a vacancy in the office of the
Superintendent of Public Instruction, Lieutenant Governor, Secretary
of State, Controller, Treasurer, or Attorney General, or on the
California Tax Commission, the Governor shall nominate a person to
fill the vacancy who shall take office upon confirmation by a
majority of the membership of the Senate and a majority of the
membership of the Assembly, and who shall hold office for the balance
of the unexpired term. In the event the nominee is neither
confirmed nor refused confirmation by both the Senate and the
Assembly within 90 days of the submission of the nomination, the
nominee shall take office as if he or she had been confirmed by a
majority of the Senate and Assembly, provided that, if that 90-day
period ends during a recess of the Legislature, the period shall be
extended until the sixth day following the day on which the
Legislature reconvenes.
Fifth--That subdivision (f) of Section 14 of Article V thereof is
amended to read:
(f) "State officer," as used in this section, means the Governor,
Lieutenant Governor, Attorney General, Controller, Insurance
Commissioner, Secretary of State, Superintendent of Public
Instruction, Treasurer, and member of the California Tax Commission.
Sixth--That subdivision (a) of Section 10 of Article VII thereof is
amended to read:
(a) No person who is found liable in a civil action for making
libelous or slanderous statements against an opposing candidate
during the course of an election campaign for any federal, statewide,
California Tax Commission, or legislative office or for any county,
city and county, city, district, or any other local elective office
may retain the seat to which he or she is elected, where it is
established that the libel or slander was a major contributing cause
in the defeat of an opposing candidate.
A libelous or slanderous statement shall be deemed to have been
made by a person within the meaning of this section if that person
actually made the statement or if the person actually or
constructively assented to, authorized, or ratified the statement.
"Federal office," as used in this section, means the office of
United States Senator and Member of the House of Representatives. To
the extent that this section does not conflict with any provision of
federal law, it is intended that candidates seeking the office of
United States Senator or Member of the House of Representatives
comply with this section.
Seventh--That subdivision (j) of Section 3 of Article XIII thereof
is amended to read:
(j) (1) Immature forest trees planted on lands not previously
bearing merchantable timber, or planted or of natural growth on lands
from which the merchantable original growth timber stand, to the
extent of 70 percent of all trees over 16 inches in diameter, has
been removed. Forest trees or timber shall be considered mature at
that time after 40 years from the time of planting or removal of the
original timber when so declared by a majority vote of a board
consisting of a representative from the State Board of Forestry, a
representative from the California Tax Commission, and the assessor
of the county in which the trees are located.
(2) The Legislature may supersede the foregoing provisions with an
alternative system or systems of taxing or exempting forest trees or
timber, including a taxation system not based on property valuation.
Any alternative system or systems shall provide for exemption of
unharvested immature trees, encourage the continued use of
timberlands for the production of trees for timber products, and
provide for restricting the use of timberland to the production of
timber products and compatible uses with provisions for taxation of
timberland based on the restrictions. This paragraph may not be
construed to exclude timberland from the provisions of Section 8.
Eighth--That subdivision (g) of Section 11 of Article XIII thereof
is amended to read:
(g) Any assessment made pursuant to subdivisions (a) to (d),
inclusive, shall be subject to review, equalization, and adjustment
by the California Tax Commission, but an adjustment shall conform to
those subdivisions.
Ninth--That Section 17 of Article XIII is amended to read:
SEC. 17. The California Tax Commission consists of five
voting members: the Controller and four members elected for
four-year terms at gubernatorial elections. The State shall be
divided into four California Tax Commission districts with the voters
of each district electing one member. A member may not serve more
than two terms.
Tenth--That Section 17.5 is added to Article XIII thereof, to read:
SEC. 17.5. In addition to its other powers and duties granted
by this Constitution, the California Tax Commission shall
collect and administer taxes on or measured by income that are
imposed on persons, corporations, or other entities as prescribed by
law, and any taxes that are withheld from wages. The
Commission shall also conduct law. The California Tax
Commission shall also conduct administrative review of state
tax matter determinations.
Eleventh--That Section 18 of Article XIII is amended to read:
SEC. 18. The California Tax Commission shall
measure county assessment levels annually and shall bring those
levels into conformity by adjusting entire secured local assessment
rolls. In the event a property tax is levied by the State, however,
the effects of unequalized local assessment levels, to the extent any
remain after adjustments made pursuant to this section, shall be
corrected for purposes of distributing this tax by equalizing the
assessment levels of locally and state-assessed properties and
varying the rate of the state tax inversely with the counties'
respective assessment levels.
Twelfth--That Section 19 of Article XIII is amended to read:
SEC. 19. The California Tax Commission shall
annually assess (1) pipelines, flumes, canals, ditches, and aqueducts
lying within two or more counties and (2) property, except
franchises, owned or used by regulated railway, telegraph, or
telephone companies, car companies operating on railways in the
State, and companies transmitting or selling gas or electricity.
This property shall be subject to taxation to the same extent and in
the same manner as other property.
No other tax or license charge may be imposed on these companies
that differs from that imposed on mercantile, manufacturing, and
other business corporations. This restriction does not release a
utility company from payments agreed on or required by law for a
special privilege or franchise granted by a government body.
The Legislature may authorize the California Tax
Commission to assess property owned or used by other public
utilities.
The California Tax Commission may delegate to a local
assessor the duty to assess a property used but not owned by a state
assessee on which the taxes are to be paid by a local assessee.
Thirteenth--That subdivision (h) of Section 28 of Article XIII
thereof is amended to read:
(h) The taxes provided for by this section shall be assessed by
the California Tax Commission.
Fourteenth--That the ninth paragraph of subdivision (d) of Section
22 of Article XX thereof is amended to read:
The California Tax Commission shall assess and collect
such those excise taxes as are or may be
imposed by the Legislature on account of the manufacture,
importation and sale of alcoholic beverages in this State.
Fifteenth--That the heading of Article XXI thereof is amended to
read:
ARTICLE XXI
REAPPORTIONMENT OF SENATE, ASSEMBLY, CONGRESSIONAL, AND CALIFORNIA
TAX COMMISSION DISTRICTS
ARTICLE XXI
REAPPORTIONMENT OF SENATE, ASSEMBLY, CONGRESSIONAL, AND CALIFORNIA
TAX COMMISSION DISTRICTS
Sixteenth--That Section 1 of Article XXI is amended to read:
SECTION 1. In the year following the year in which the
national census is taken under the direction of Congress at the
beginning of each decade, the Legislature shall adjust the boundary
lines of the Senatorial, Assembly, Congressional, and California Tax
Commission districts in conformance with the following standards:
(a) Each member of the Senate, Assembly, Congress, and the
California Tax Commission shall be elected from a single-member
district.
(b) The population of all districts of a particular type shall be
reasonably equal.
(c) Every district shall be contiguous.
(d) Districts of each type shall be numbered consecutively
commencing at the northern boundary of the State and ending at the
southern boundary.
(e) The geographical integrity of any city, county, or city and
county, or of any geographical region shall be respected to the
extent possible without violating the requirements of any other
subdivision of this section.