BILL NUMBER: AB 563	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 22, 2011
	AMENDED IN ASSEMBLY  MAY 11, 2011

INTRODUCED BY   Assembly Member Furutani

                        FEBRUARY 16, 2011

   An act to amend Section 408 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 563, as amended, Furutani. Property taxation: assessor:
disclosure: appraisal information.
   Existing property tax law requires the assessor to disclose
certain appraisal information to specified state and local agencies,
including, among others, the county recorder when conducting an
investigation to determine whether a documentary transfer tax is
imposed  , and requires certain state agencies to reimburse the
assessor for any costs incurred in disclosing this information 
.
   This bill would expand the list of local agencies the assessor is
required to disclose certain appraisal information to, to include
designated employees of a city's finance office when conducting an
investigation to determine whether a documentary transfer tax should
be imposed for an unrecorded change in control or ownership of
property  , and would also   require the city to
reimburse the assessor for any costs incurred in disclosing this
information  . This bill would require the designated employee
of a city's finance office to certify to the assessor, under penalty
of perjury, that he or she needs the information to assist with the
preparation and enforcement of the Documentary Transfer Tax Act and
that the information provided to him or her that is not public record
and that is not open to public inspection shall not become public
record and shall not be open to public inspection.
   By expanding the crime of perjury, and by imposing additional
duties on county officials with respect to the disclosure of certain
information, 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 with regard to certain mandates no
reimbursement is required by this act for a specified reason.
 
   With regard to any other mandates, this bill would provide that,
if the Commission on State Mandates determines that the bill contains
costs so mandated by the state, reimbursement for those costs shall
be made pursuant to the statutory provisions noted above. 

   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. 
   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 408 of the Revenue and Taxation Code is amended
to read:
   408.  (a) Except as otherwise provided in subdivisions (b), (c),
(d), and (e), any information and records in the assessor's office
that are not required by law to be kept or prepared by the assessor,
disabled veterans' exemption claims, and homeowners' exemption
claims, are not public documents and shall not be open to public
inspection. Property receiving the homeowners' exemption shall be
clearly identified on the assessment roll. The assessor shall
maintain records which shall be open to public inspection to identify
those claimants who have been granted the homeowners' exemption.
   (b) (1) The assessor may provide any appraisal data in his or her
possession to the assessor of any county.
   The assessor shall disclose information, furnish abstracts, or
permit access to all records in his or her office to law enforcement
agencies, the county grand jury, the board of supervisors or their
duly authorized agents, employees, or representatives when conducting
an investigation of the assessor's office pursuant to Section 25303
of the Government Code, the county recorder when conducting an
investigation to determine whether a documentary transfer tax is
imposed, designated employees of a city's finance office when
conducting an investigation to determine whether a documentary
transfer tax should be imposed for an unrecorded change in control or
ownership of property, the Controller, employees of the Controller
for property tax postponement purposes, probate referees, employees
of the Franchise Tax Board for tax administration purposes only,
staff appraisers of the Department of Financial Institutions, the
Department of Transportation, the Department of General Services, the
State Board of Equalization, the State Lands Commission, the State
Department of Social Services, the Department of Child Support
Services, the Department of Water Resources, and other duly
authorized legislative or administrative bodies of the state pursuant
to their authorization to examine the  records. Whenever the
assessor discloses information, furnishes abstracts, or permits
access to records in his or her office to staff appraisers of the
Department of Financial Institutions, the Department of
Transportation, the Department of General Services, the State Lands
Commission, or the Department of Water Resources pursuant to this
section, the department shall reimburse the assessor for any costs
incurred as a result thereof.   records. 
   (2) Upon the written request of a designated employee of a city's
finance office, the assessor shall provide to the designated employee
of a city's finance office information for the preparation and
enforcement of Part 6.7 (commencing with Section 11901) of Division
2. The information provided by the assessor shall not include social
security numbers. The designated employee of a city's finance office
shall, under penalty of perjury, certify to the assessor that he or
she needs the information to assist with the preparation and
enforcement of Part 6.7 (commencing with Section 11901) of Division 2
and that the information provided pursuant to this subdivision that
is not public record and that is not open to public inspection shall
not become public record and shall not be open to public inspection.

   (3) Whenever the assessor discloses information, furnishes
abstracts, or permits access to records in his or her office to staff
appraisers of the Department of Financial Institutions, the
Department of Transportation, the Department of General Services, the
State Lands Commission, or the Department of Water Resources, or to
designated employees of a city's finance office, pursuant to this
subdivision, the department or city shall reimburse the assessor for
any costs incurred as a result thereof. 
   (c) Upon the request of the tax collector, the assessor shall
disclose and provide to the tax collector information used in the
preparation of that portion of the unsecured roll for which the taxes
thereon are delinquent. The tax collector shall certify to the
assessor that he or she needs the information requested for the
enforcement of the tax lien in collecting those delinquent taxes.
Information requested by the tax collector may include social
security numbers, and the assessor shall recover from the tax
collector his or her actual and reasonable costs for providing the
information. The tax collector shall add the costs described in the
preceding sentence to the assessee's delinquent tax lien and collect
those costs subject to subdivision (e) of Section 2922.
   (d) The assessor shall, upon the request of an assessee or his or
her designated representative, permit the assessee or representative
to inspect or copy any market data in the assessor's possession. For
purposes of this subdivision, "market data" means any information in
the assessor's possession, whether or not required to be prepared or
kept by him or her, relating to the sale of any property comparable
to the property of the assessee, if the assessor bases his or her
assessment of the assessee's property, in whole or in part, on that
comparable sale or sales. The assessor shall provide the names of the
seller and buyer of each property on which the comparison is based,
the location of that property, the date of the sale, and the
consideration paid for the property, whether paid in money or
otherwise. However, for purposes of providing market data, the
assessor may not display any document relating to the business
affairs or property of another.
   (e) (1) With respect to information, documents, and records, other
than market data as defined in subdivision (d), the assessor shall,
upon request of an assessee of property, or his or her designated
representative, permit the assessee or representative to inspect or
copy all information, documents, and records, including auditors'
narrations and workpapers, whether or not required to be kept or
prepared by the assessor, relating to the appraisal and the
assessment of the assessee's property, and any penalties and interest
thereon.
   (2) After enrolling an assessment, the assessor shall respond to a
written request for information supporting the assessment,
including, but not limited to, any appraisal and other data requested
by the assessee.
   (3) Except as provided in Section 408.1, an assessee, or his or
her designated representative, may not be permitted to inspect or
copy information and records that also relate to the property or
business affairs of another, unless that disclosure is ordered by a
competent court in a proceeding initiated by a taxpayer seeking to
challenge the legality of the assessment of his or her property.
   (f) (1) Permission for the inspection or copying requested
pursuant to subdivision (d) or (e) shall be granted as soon as
reasonably possible to the assessee or his or her designated
representative.
   (2) If the assessee, or his or her designated representative,
requests the assessor to make copies of any of the requested records,
the assessee shall reimburse the assessor for the reasonable costs
incurred in reproducing and providing the copies.
   (3) If the assessor fails to permit the inspection or copying of
materials or information as requested pursuant to subdivision (d) or
(e) and the assessor introduces any requested materials or
information at any assessment appeals board hearing, the assessee or
his or her representative may request and shall be granted a
continuance for a reasonable period of time. The continuance shall
extend the two-year period specified in subdivision (c) of Section
1604 for a period of time equal to the period of continuance.
  SEC. 2.  No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution for
certain costs that may be incurred by a local agency or school
district because, in that regard, this act creates a new crime or
infraction, eliminates a crime or infraction, or changes the penalty
for a crime or infraction, within the meaning of Section 17556 of the
Government Code, or changes the definition of a crime within the
meaning of Section 6 of Article XIII B of the California
Constitution. 
   However, if the Commission on State Mandates determines that this
act contains other 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.  
   Moreover, for certain other costs that may be incurred by a local
agency, in that regard, 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.