BILL NUMBER: AB 900	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 20, 2010
	AMENDED IN SENATE  AUGUST 17, 2009
	AMENDED IN SENATE  JULY 13, 2009
	AMENDED IN SENATE  JUNE 30, 2009
	AMENDED IN ASSEMBLY  APRIL 28, 2009

INTRODUCED BY   Assembly  Member   De Leon
  Members   De Leon   and De La Torre

    (  Principal coauthor:   Senator  
Calderon   ) 
    (   Coauthors:  
Assembly Members   Emmerson,  
  Fuller,    
Gilmore,     Salas, 
   and Solorio   )


                        FEBRUARY 26, 2009

    An act to amend Sections 5100, 5101, 5103, and 5107 of,
to add Chapter 2.7 (commencing with Section 348) to Division 1 of,
and to repeal Section 5108 of, the Water Code, relating to water
diversion.   An act to amend Section 96.31 of the
Revenue and Taxation Code, relating to property taxation, and
declaring the urgency thereof, to take effect immediately. 


	LEGISLATIVE COUNSEL'S DIGEST


   AB 900, as amended, De Leon.  Water diversion and use:
reporting.   Property taxation: City of Bell: refunds
for overpayment.  
   Existing property tax law establishes various procedures and
requirements with respect to the annual allocation of ad valorem
property tax revenues derived from the ad valorem taxation of locally
assessed property. These procedures include a reduction in the
allocation of ad valorem property taxes to a jurisdiction that
imposes a rate in excess of the maximum rate authorized by law in
amounts equal to the amount collected pursuant to the excess rate,
and requires any amount subtracted from a jurisdiction's allocation
to be allocated to elementary, high school, and unified school
districts, as provided.  
   This bill would instead require, with respect to the ad valorem
property taxes collected in excess of the maximum rate authorized by
law in the 2007-08, 2008-09, and 2009-10 fiscal years for the City of
Bell, that the City of Bell pay the County of Los Angeles an amount
equal to the amount of ad valorem property taxes collected in excess
of the maximum rate, and would require the County of Los Angeles to
make refunds to taxpayers, as provided. This bill would require those
amounts remaining after making refunds to taxpayers, as specified,
to be allocated to elementary, high school, and unified school
districts, as provided. This bill would require the City of Bell to
reimburse the county auditor for the actual and reasonable costs
incurred by the county auditor in administering these refunds and
allocations. This bill would also make findings and declarations
regarding the necessity of a special statute.  
   By imposing additional duties upon county officials in issuing
refunds or reducing the allocation of ad valorem property tax
revenues, this bill would impose 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 no reimbursement is required by this
act for a specified reason.  
    The bill would declare that it is to take effect immediately as
an urgency statute.  
   Existing law, with certain exceptions, requires each person who
diverts water after December 31, 1965, to file with the State Water
Resources Control Board a prescribed statement of diversion and use.
Existing law requires a statement to include specified information,
including, on and after January 1, 2012, monthly records of water
diversions. Under existing law, the monthly record requirement does
not apply to a surface water diversion with a combined diversion
capacity from a natural channel that is less than 50 cubic feet per
second or to diverters using siphons in the tidal zone. Existing law
subjects a person who makes a material misstatement in connection
with the filing of the diversion and use statements to
administratively imposed civil penalties in the amount of $500 for
each violation.  
   This bill would revise the types of water diversions for which the
reporting requirement does not apply, including, among other
diversions, a diversion that occurs before January 1, 2009, if
certain requirements are met. The bill would delete exceptions to the
monthly record requirement, and revise requirements relating to the
contents of the statement of diversions and use.  
   The bill would subject a person to civil liability if that person
fails to file, as required, a diversion and use statement for a
diversion or use that occurs after January 1, 2009, tampers with any
measuring device, or makes a material misstatement in connection with
the filing of a diversion and use statement. The board would be
authorized to impose the civil liability in accordance with a
specified schedule.  
   The bill would authorize the board and the Department of Water
Resources to adopt emergency regulations for the filing of reports of
water diversion or use that are required to be filed by those
respective state agencies under specified statutory provisions.
 
   The bill would make additional conforming changes and would set
forth related legislative findings and declarations. 
   Vote:  majority  2/3  . Appropriation:
no. Fiscal committee: yes. State-mandated local program:  no
  yes  .


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

   SECTION 1.    Section 96.31 of the   Revenue
and Taxation Code   is amended to read: 
   96.31.  (a) For the 1985-86 fiscal year and each fiscal year
thereafter, no jurisdiction shall impose a property tax rate pursuant
to subdivision (a) of Section 93, unless it is imposed for one or
more of the following purposes:
   (1) To make annual payments for the interest and principal on
general obligation bonds approved by the voters before July 1, 1978,
and on bonded indebtedness for the acquisition and improvement of
real property approved by the voters by a two-thirds vote after June
4, 1986.
   (2) To make payments to the State of California under contracts
for the sale, delivery, or use of water entered into pursuant to
California Water Resources Development Bond Act in Chapter 8
(commencing with Section 12930) of Part 6 of Division 6 of the Water
Code or to make payments to the United States or another public
agency under voter-approved contracts for the sale, delivery, or use
of water or for the repayment of voter-approved obligations for the
construction, maintenance, or operation of water conservation,
treatment, or distribution facilities, provided that the indebtedness
was approved by the voters before July 1, 1978.
   (3) To make payments pursuant to lease-purchase programs approved
by the voters before July 1, 1978, provided that the jurisdiction
imposed the property tax rate in the 1982-83 fiscal year.
   (4) To make payments in support of pension programs approved by
the voters before July 1, 1978, provided that the local agency
imposed the property tax rate in the 1982-83 or 1983-84 fiscal year.
   (5) To make payments in support of paramedic, library, or zoo
programs approved by the voters before July 1, 1978, provided that
the jurisdiction imposed the property tax rate in the 1982-83 fiscal
year.
   (6) To make payments for the interest and principal on an
indebtedness, pursuant to Section 5544.2 of the Public Resources
Code, approved by the voters before July 1, 1978, provided that the
local agency imposed the property tax rate in the 1982-83 fiscal
year.
   (b) In the 1985-86 fiscal year and any fiscal year thereafter, a
jurisdiction shall not impose a property tax rate, pursuant to
subdivision (a) of Section 93, in excess of the rate it imposed in
the 1982-83 or 1983-84 fiscal year. Notwithstanding the limit imposed
by this subdivision, a higher property tax rate may be imposed
whenever necessary to make payments for any of the purposes specified
in paragraphs (1), (2), and (3) of subdivision (a). However, no
property tax rate increase in excess of the rate imposed in the
1984-85 fiscal year shall be imposed if the purpose of the rate
increase is to fund a reduction in the rates charged for water at the
time of the property tax rate increase.
   (c) Notwithstanding subdivisions (a) and (b), a charter city may
levy an ad valorem property tax rate to make payments in support of a
retirement system for fire and police employees if all of the
following criteria are met:
   (1) The retirement system is part of the city's charter and was
approved by the voters before July 1, 1978.
   (2) The city did not levy a separate ad valorem property tax rate
to support the retirement system in the 1983-84 fiscal year.
   (3) The retirement system provides for a cost-of-living adjustment
that is indexed to a consumer price index and does not limit the
annual increases which may be paid to members after their retirement.

   (4) The retirement system is not currently available to newly
hired fire and police employees and will not be available in the
future.
   (5) Before January 1, 1985, the city unsuccessfully litigated a
limit to the cost-of-living adjustment that may be paid to members of
the retirement system after their retirement.
   (6) After July 1, 1985, the city conducted an election and a
question authorizing the levying of an ad valorem property tax for
the purpose of making payments in support of the retirement system
received the affirmative votes of at least 60 percent of those voting
on that question.
   The proceeds of an ad valorem property tax rate levied pursuant to
this subdivision shall be used only to pay for the obligations of a
retirement system described by this subdivision. The proceeds shall
not be used to finance more than 75 percent of the annual obligations
of this retirement system. A city shall not levy an ad valorem
property tax pursuant to this subdivision after June 30, 2034.
   (d)  If   (1)     Except as
otherwise provided in paragraph (2), if  a jurisdiction imposes
a rate in excess of the maximum rate authorized by subdivision (a),
(b), or (c), the amount of property tax allocated to the jurisdiction
pursuant to this chapter shall be reduced by one dollar ($1) for
each one dollar ($1) of property tax revenue attributable to the
excess rate. Any property tax revenue that has been subtracted from a
jurisdiction's allocation pursuant to this subdivision shall be
allocated to elementary, high school, and unified school districts
within the jurisdiction's jurisdiction in proportion to the average
daily attendance of each district. 
   (2) With respect to the ad valorem property taxes collected
pursuant to paragraph (4) of subdivision (a) in excess of the maximum
rate authorized by subdivision (b) in the 2007-08, 2008-09, and
2009-10 fiscal years for the City of Bell, all of the following shall
apply:  
   (A) (i) On or before December 31, 2010, the City of Bell shall pay
to the County of Los Angeles an amount equal to the amount of ad
valorem property tax collected pursuant to paragraph (4) of
subdivision (a) in excess of the maximum rate authorized by
subdivision (b) in the 2007-08, 2008-09, and 2009-10 fiscal years,
including interest thereon calculated at the average rate earned by
the City of Bell on its idle funds in the 2007-08, 2008-09, and
2009-10 fiscal years.  
   (ii) From the amounts paid to the County of Los Angeles as
required by clause (i), the County of Los Angeles shall make a refund
to any taxpayer who paid the ad valorem property tax collected as
specified in clause (i), in a manner generally consistent with the
County of Los Angeles tax refund practices.  
   (B) (i) If, by December 31, 2011, the County of Los Angeles is
unable to locate a taxpayer who paid the ad valorem property tax
collected as specified in clause (i) of subparagraph (A) in order to
make a refund to the taxpayer, those amounts remaining from those
amounts paid to the County of Los Angeles pursuant to subparagraph
(A) shall be allocated to elementary, high school, and unified school
districts as provided by paragraph (1).  
   (ii) The requirement of paragraph (1) shall apply only with
respect to any amounts remaining after making refunds to taxpayers as
provided by clause (i).  
   (C) The City of Bell shall reimburse the county auditor for the
actual and reasonable costs incurred by the county auditor to
administer this subdivision. 
   (e) This section shall be deemed to be a limit on the maximum
property tax rate pursuant to Section 20 of Article XIII of the
California Constitution.
   SEC. 2.    The Legislature finds and declares that a
special law is necessary and that a general law cannot be made
applicable within the meaning of Section 16 of Article IV of the
California Constitution because of the unique circumstances
encountered by the City of Bell with respect to the collection of
property taxes. 
   SEC. 3.    No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because this act provides for reimbursement to a local
agency in the form of additional revenues that are sufficient in
amount to fund the new duties established by this act, within the
meaning of Section 17556 of the Government Code. 
   SEC. 4.    This act is an urgency statute necessary
for the immediate preservation of the public peace, health, or safety
within the meaning of Article IV of the Constitution and shall go
into immediate effect. The facts constituting the necessity are:
 
   In order to ensure that taxpayers in the City of Bell who overpaid
on their property taxes are reimbursed, it is necessary for this act
to take effect immediately.  
  SECTION 1.    The Legislature finds and declares
all of the following:
   (a) The San Francisco Bay-Sacramento-San Joaquin River Delta
(Delta) is in the midst of an ecological crisis. Its unique character
and capacity to serve California are threatened by a variety of
factors, including diversions of water, pollution, urbanization,
flood and seismic risks, and invasive species.
   (b) The water that is found in, and delivered through, the Delta
is the source of drinking water for 25,000,000 Californians, fuels a
$37,000,000,000 agricultural industry, and serves as an important
habitat for over 750 plant and animal species.
   (c) It has been estimated that there are approximately 1,800
agricultural, municipal, and industrial diversions in the Delta that,
combined, divert 5 percent of the freshwater flows from the Delta
watershed. However, because none of these in-Delta diverters are
required to measure and report their water diversion and use, there
is presently little data regarding the nature, extent, and location
of these diversions.
   (d) Given the well-known importance of water to the state's
health, economy, and welfare, including to its ecosystems and natural
resources, water measurement and reporting are required for most
diversions.
   (e) The Delta Vision Committee Implementation Report recommends
improved monitoring and reporting, including the elimination of
exemptions from requirements for the filing of statements of water
diversion and use.  
  SEC. 2.    Chapter 2.7 (commencing with Section
348) is added to Division 1 of the Water Code, to read:
      CHAPTER 2.7.  WATER DIVERSION AND USE REPORTS


   348.  (a) The department or the board may adopt emergency
regulations providing for the electronic filing of reports of water
diversion or use required to be filed with the department or board
under this code, including, but not limited to, any report required
to be filed under Part 5.1 (commencing with Section 5100) of Division
2 and any report required to be filed by a water right permittee or
licensee.
   (b) Emergency regulations adopted pursuant to this section, or any
amendments thereto, shall be adopted by the department or the board
in accordance with Chapter 3.5 (commencing with Section 11340) of
Part 1 of Division 3 of Title 2 of the Government Code. The adoption
of these regulations is an emergency and shall be considered by the
Office of Administrative Law as necessary for the immediate
preservation of the public peace, health, safety, and general
welfare. Notwithstanding Chapter 3.5 (commencing with Section 11340)
of Part 1 of Division 3 of Title 2 of the Government Code, any
emergency regulations or amendments to those regulations adopted
under this section shall remain in effect until revised by the
department or the board that adopted the regulations or amendments.
 
  SEC. 3.    Section 5100 of the Water Code is
amended to read:
   5100.  As used in this part:
   (a) "Best available technologies" means technologies at the
highest technically practical level, using flow totaling devices, and
if necessary, data loggers and telemetry.
   (b) "Best professional practices" means practices attaining and
maintaining the accuracy of measurement and reporting devices and
methods.
   (c) "Diversion" means taking water by gravity or pumping from a
surface stream or subterranean stream flowing through a known and
definite channel, or other body of surface water, into a canal,
pipeline, or other conduit, and includes impoundment of water in a
reservoir.
   (d) "Person" means all persons whether natural or artificial,
including the United States of America, State of California, and all
political subdivisions, districts, municipalities, and public
agencies.  
  SEC. 4.    Section 5101 of the Water Code is
amended to read:
   5101.  Each person who, after December 31, 1965, diverts water
shall file with the board, prior to July 1 of the succeeding year, a
statement of his or her diversion and use, except that a statement is
not required to be filed if the diversion is any of the following:
   (a) From a spring that does not flow off the property on which it
is located and from which the person's aggregate diversions do not
exceed 25 acre-feet in any year.
   (b) Covered by a registration for small domestic or livestock
stockpond uses, or permit or license to appropriate water on file
with the board.
   (c) Included in a notice filed pursuant to Part 5 (commencing with
Section 4999).
   (d) Regulated by a watermaster appointed by the department and
included in annual reports filed with a court or the board by the
watermaster, which reports identify the persons who have diverted
water and describe the general purposes and the place, the use, and
the quantity of water that has been diverted from each source.
   (e) Included in annual reports filed with a court or the board by
a watermaster appointed by a court or pursuant to statute to
administer a final judgment determining rights to water, which
reports identify the persons who have diverted water and give the
general place of use and the quantity of water that has been diverted
from each source.
   (f) For use in compliance with Article 2.5 (commencing with
Section 1226) or Article 2.7 (commencing with Section 1228) of
Chapter 1 of Part 2.
   (g) A diversion that occurs before January 1, 2009, if any of the
following applies:
   (1) The diversion is from a spring that does not flow off the
property on which it is located, and the person's aggregate
diversions exceed 25 acre-feet in any year.
   (2) The diversion is covered by an application to appropriate
water on file with the board.
   (3) The diversion is reported by the department in its hydrologic
data bulletins.
   (4) The diversion is included in the consumptive use data for the
Delta lowlands published by the department in its hydrologic data
bulletins.  
  SEC. 5.    Section 5103 of the Water Code is
amended to read:
   5103.  Each statement shall be prepared on a form provided by the
board. The statement shall include all of the following information:
   (a) The name and address of the person who diverted water and of
the person filing the statement.
   (b) The name of the stream or other source from which water was
diverted, and the name of the next major stream or other body of
water to which the source is tributary.
   (c) The place of diversion. The location of the diversion works
shall be depicted on a specific United States Geological Survey
topographic map, or shall be identified using the California
Coordinate System, or latitude and longitude measurements. If
assigned, the public land description to the nearest 40-acre
subdivision and the assessor's parcel number shall also be provided.
   (d) The capacity of the diversion works and of the storage
reservoir, if any, and the months in which water was used during the
preceding calendar year.
   (e) (1) On and after January 1, 2012, monthly records of water
diversions. The measurements of the diversion shall be made using
best available technologies and best professional practices. Nothing
in this paragraph shall be construed to require the implementation of
technologies or practices by a person who provides to the board
documentation demonstrating that the implementation of those
practices is not locally cost effective.
   (2) (A) The terms of, and eligibility for, any grant or loan
awarded or administered by the department, the board, or the
California Bay-Delta Authority on behalf of a person that is subject
to paragraph (1) shall be conditioned on compliance with that
paragraph.
   (B) Notwithstanding subparagraph (A), the board may determine that
a person is eligible for a grant or loan even though the person is
not complying with paragraph (1), if both of the following apply:
   (i) The board determines that the grant or loan will assist the
grantee or loan recipient in complying with paragraph (1).
   (ii) The person has submitted to the board a one-year schedule for
complying with paragraph (1).
   (C) It is the intent of the Legislature that the requirements of
this subdivision shall complement and not affect the scope of
authority granted to the board by provisions of law other than this
article.
   (f) The purpose of use.
   (g) A general description of the area in which the water was used.
The location of the place of use shall be depicted on a specific
United States Geological Survey topographic map and on any other maps
with identifiable landmarks. If assigned, the public land
description to the nearest 40-acre subdivision and the assessor's
parcel number shall also be provided.
   (h) The year in which the diversion was commenced as near as is
known.  
  SEC. 6.    Section 5107 of the Water Code is
amended to read:
   5107.  (a) The making of any willful misstatement pursuant to this
part is a misdemeanor punishable by a fine not exceeding one
thousand dollars ($1,000) or by imprisonment in the county jail for
not to exceed six months, or both.
   (b) Any person who fails to file a statement required to be filed
under this part for a diversion or use that occurs after January 1,
2009, who tampers with any measuring device, or who makes a material
misstatement pursuant to this part may be liable civilly as provided
in subdivisions (c) and (d).
   (c) Civil liability may be administratively imposed by the board
pursuant to Section 1055 in an amount not to exceed the following
amounts:
   (1) For failure to file a statement, one thousand dollars
($1,000), plus five hundred dollars ($500) per day for each
additional day on which the violation continues if the person fails
to file a statement within 30 days after the board has called the
violation to the attention of that person.
   (2) For a violation resulting from a physical malfunction of a
measuring device not caused by the person or any other unintentional
misstatement, two hundred fifty dollars ($250), plus two hundred
fifty dollars ($250) per day for each additional day on which the
measuring device continues to malfunction or the misstatement is not
corrected if the person fails to correct or repair the measuring
device or correct the misstatement within 60 days after the board has
called the malfunction or violation to the attention of that person.

   (3) For knowingly tampering with any measuring device or knowingly
making a material misstatement in a statement filed under this part,
twenty-five thousand dollars ($25,000), plus one thousand dollars
($1,000) for each day on which the violation continues if the person
fails to correct the violation within 30 days after the board has
called the violation to the attention of that person.
   (4) For any other violation, five hundred dollars ($500), plus two
hundred fifty dollars ($250) for each additional day on which the
violation continues if the person fails to correct the violation
within 30 days after the board has called the violation to the
attention of that person.
   (d) When an additional penalty may be imposed under subdivision
(c) for failure to correct a violation or correct or repair a
malfunctioning measuring device within a specified period after the
violation has been called to a person's attention by the board, the
board, for good cause, may provide for a longer period for correction
of the problem, and the additional penalty shall not apply if the
violation is corrected within the period specified by the board.
   (e) In determining the appropriate amount, the board shall
consider all relevant circumstances, including, but not limited to,
all of the following factors:
   (1) The extent of harm caused by the violation.
   (2) The nature and persistence of the violation.
   (3) The length of time over which the violation occurs.
   (4) Any corrective action undertaken by the violator.
   (f) All funds recovered pursuant to this section shall be
deposited in the Water Rights Fund established pursuant to Section
1550.
   (g) Remedies under this section are in addition to, and do not
supersede or limit, any other remedies, civil or criminal. 

  SEC. 7.    Section 5108 of the Water Code is
repealed.