BILL NUMBER: AB 404 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 21, 2012
AMENDED IN SENATE AUGUST 9, 2012
AMENDED IN SENATE AUGUST 6, 2012
AMENDED IN SENATE JUNE 21, 2012
AMENDED IN SENATE MAY 9, 2012
AMENDED IN SENATE JUNE 21, 2011
AMENDED IN ASSEMBLY APRIL 25, 2011
AMENDED IN ASSEMBLY MARCH 8, 2011
INTRODUCED BY Assembly Member Gatto
FEBRUARY 14, 2011
An act to add Section 23028 to the Government Code, relating to
local government.
LEGISLATIVE COUNSEL'S DIGEST
AB 404, as amended, Gatto. Local government: lobbyists:
county assessors. assessors:
property tax agents and property tax agent firms .
Existing law provides for the governance of counties. Existing law
sets forth the powers and duties of the officers of a county and the
board of supervisors. Existing law sets forth the qualifications of
the county assessor, as specified. Existing constitutional provisions
authorize the establishment of an assessment appeals board of a
county.
This bill would, in a county that regulates lobbying before the
board of supervisors by ordinance, require the board of
supervisors of the county to adopt amendments to
the an ordinance to apply its
provisions to a person who represents a taxpayer for compensation
before the county assessor, the county assessor's employees, the
county assessment appeals board, or the county board of equalization,
or any assessment hearing officer who makes recommendations to the
county board of equalization or the county assessment appeals board.
regulate property tax agents, as defined, and property
tax agent firms. The bill would require the ordinance to include
specific provisions, including, but not limited to, annual
registration and a prohibition against property tax agents and
property tax agent firms from making any political contributions to
an elected county official or a candidate for county office within
that county. The bill would authorize the board to impose a
reasonably necessary fee to cover the costs to regulate the
activities of property tax agents and property tax agent firms.
By adding to the duties of a county, the bill would impose a
state-mandated local program. The bill would provide that its
provisions do not apply to property owners, and are not to be
construed to prohibit a tax agent from charging a contingency fee, as
specified.
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 these
statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 23028 is added to the Government Code, to read:
23028. (a) (1) In a county that regulates
lobbying before the board of supervisors by ordinance, the board of
supervisors of the county shall adopt amendments to the
ordinance to apply its provisions to any person who represents a
taxpayer for compensation before the county assessor, employees of
the county assessor, the county assessment appeals board, the county
board of equalization, or any assessment hearing officer who makes
recommendations to the county board of equalization or the county
assessment appeals board. shall adopt an ordinance and
may impose a reasonably necessary fee to cover the costs to regulate
the activities of property tax agents and property tax agent firms
representing clients before the county assessor's office.
(2) An ordinance required pursuant to paragraph (1) shall include,
but not be limited to, all of the following requirements:
(A) A property tax agent shall register with the executive officer
of the board of supervisors within 10 days of becoming a property
tax agent by filing all necessary completed registration forms
provided by the executive officer.
(B) A property tax agent, when filing the registration forms
required under subparagraph (A), shall pay any regulatory fee imposed
pursuant to paragraph (1).
(C) A property tax agent firm shall register each individual it
employs as a property tax agent.
(D) Registration pursuant to subparagraphs (A) and (C) shall be
effective for one calendar year, and fees shall be prorated if a
property tax agent or a property tax agent firm registers during a
calendar year.
(E) A property tax agent or a property tax agent firm shall report
to the county assessor's office each quarter. The report shall
include, but not be limited to, the assessor's parcel number for
which a property valuation was sought and the status of any appeal
for each property.
(F) A property tax agent or a property tax agent firm shall be
prohibited from making any political contributions to an elected
county official or a candidate for a county office in that county.
(b) Subdivision (a) shall not apply to a property owner in
connection with any matter before a county assessor, employees of the
county assessor, the county assessment appeals board, the county
board of equalization, or any assessment hearing officer who makes
recommendations to the county board of equalization or the county
assessment appeals board.
(c) Nothing in this This section
shall not be construed to prohibit a tax agent from
charging a contingency fee in connection with any matter before a
county assessor, employees of the county assessor, the county
assessment appeals board, the county board of equalization, or any
assessment hearing officer who makes recommendations to the county
board of equalization or the county assessment appeals board.
(d) Nothing in this This section
shall not be construed to imply that a person who is
subject to the requirements of subdivision (a) shall otherwise be
deemed a lobbyist or deemed to be conducting lobbying activities for
purposes of any other local ordinance that is not adopted pursuant to
this section or any other state or federal law.
(e) For purposes of subdivision (a), both of the following apply:
(1) "Property tax agent" means an individual who is designated, or
is an employee of an entity designated, as an agent who acts on
behalf of a person or business who owns, controls, or possesses
property valued by the county assessor and who receives a fee for the
analysis and advocacy of any matter relating to the review of
ownership issues or the valuation of the person's or business'
property, real and personal, before the county assessor.
(2) "Property tax agent" does not mean an employee of the person
owning, controlling, or possessing the property, or an employee of an
entity designated as a property tax agent or property tax agent
firm, if the employee is performing a research, secretarial,
clerical, or administrative support function.
SEC. 2. If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.