BILL NUMBER: AB 563	ENROLLED
	BILL TEXT

	PASSED THE SENATE  AUGUST 31, 2011
	PASSED THE ASSEMBLY  SEPTEMBER 6, 2011
	AMENDED IN SENATE  AUGUST 29, 2011
	AMENDED IN SENATE  AUGUST 22, 2011
	AMENDED IN ASSEMBLY  MAY 11, 2011

INTRODUCED BY   Assembly Member Furutani

                        FEBRUARY 16, 2011

   An act to add Section 408.4 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 563, 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 no reimbursement is required by this
act for a specified reason.


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

  SECTION 1.  Section 408.4 is added to the Revenue and Taxation
Code, to read:
   408.4.  (a) The assessor shall disclose information, furnish
abstracts, or permit access to all records in his or her office to
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.
   (b) 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.
   (c) Whenever the assessor discloses information, furnishes
abstracts, or permits access to records in his or her office to
designated employees of a city's finance office pursuant to this
subdivision, the city shall reimburse the assessor for any costs
incurred as a result thereof.
  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.
   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.