BILL NUMBER: SB 2085	CHAPTERED  08/26/02

	CHAPTER  269
	FILED WITH SECRETARY OF STATE  AUGUST 26, 2002
	APPROVED BY GOVERNOR  AUGUST 24, 2002
	PASSED THE SENATE  AUGUST 8, 2002
	PASSED THE ASSEMBLY  JUNE 30, 2002
	AMENDED IN ASSEMBLY  JUNE 18, 2002
	AMENDED IN SENATE  MAY 2, 2002
	AMENDED IN SENATE  APRIL 4, 2002

INTRODUCED BY   Committee on Revenue and Taxation (Senators Scott
(Chair), Alpert, Bowen, and Burton)

                        MARCH 4, 2002

   An act to amend Sections 2921.5 and 3795.5 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 2085, Committee on Revenue and Taxation.  Property taxation.
   Existing property tax law provides that a delinquent penalty does
not attach to taxes as a result of a public agency acquisition,
unless the delinquent penalty was on the property at the time of
acquisition.
   This bill would remove this condition on the attachment of a
delinquent penalty.
   Existing property tax law generally authorizes a county tax
collector to sell tax-defaulted property 5 years or more after that
property has become tax defaulted, and also authorizes a public
agency, as provided, or a nonprofit organization, making certain
written statements regarding the rehabilitation and use of property
for low-income persons, to file a written objection to a proposed
sale of tax-defaulted property.  Existing law imposes various
conditions on a nonprofit organization that objects to the sale of
the tax-defaulted property, one of which is that the nonprofit
organization obtain a certificate of consistency with a consolidated
plan approved by the Department of Housing and Community Development.

   This bill would remove that condition.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 2921.5 of the Revenue and Taxation Code is
amended to read:
   2921.5.  Taxes, penalties, and costs on unsecured property as
defined in subdivision (b) of Section 134, shall be transferred from
the "secured roll" to the "unsecured roll" of the corresponding year
by the county auditor on order of the board of supervisors with the
written consent of the county legal advisor pursuant to Article 5
(commencing with Section 5081) of Chapter 4 of Part 9 at the same
time the taxes are canceled on the property, and shall be collected
in the same manner as other delinquent taxes on the "unsecured roll."
  Amounts transferred pursuant to this subdivision shall continue to
be subject to delinquent penalties until the amounts are paid, and
are collectible from either the person from whom the property was
acquired or the public entity that acquired the property.
  SEC. 2.  Section 3795.5 of the Revenue and Taxation Code is amended
to read:
   3795.5.  In the case of an agreement involving a nonprofit
organization, the board of supervisors may establish conditions of
sale, including reporting, to assure the completion of rehabilitation
within a reasonable time and maximum benefit to low-income persons.
These conditions shall include, but are not limited to, the
following:
   (a) Requiring compliance with a jurisdiction's consolidated plan
or a community development plan.
   (b) Articles of incorporation filed with the Secretary of State,
stating that the organization is incorporated for the purposes
specified in subdivision (b) of Section 3772.5.