BILL NUMBER: AB 820	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Gordon

                        FEBRUARY 17, 2011

   An act to amend Section 162 of, and to add Section 162.1 to, the
Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 820, as introduced, Gordon. Property taxation: fee: preparation
of certificate.
   Existing law requires the assessor, tax collector, and auditor to
charge and collect a $1 fee for preparing specified documents,
including, among others, a certificate of payment showing taxes paid.

   This bill would instead require the assessor, tax collector, or
auditor to charge and collect a fee to cover the actual and
reasonable costs incurred by the assessor, tax collector, or auditor
to prepare a certificate of payment showing taxes paid. This bill
would require the board of supervisors of the county to establish the
fee subject to specified requirements.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 162 of the Revenue and Taxation Code is amended
to read:
   162.  The assessor, tax collector, and auditor shall, except where
specifically prohibited by law, charge and collect a fee of one
dollar ($1) for preparing each of the following documents:
   (a) A certified copy of a redemption certificate.
   (b) A certified copy of an installment redemption receipt.

   (c) A certificate of payment showing taxes paid. 

   (d) 
    (c)  A certified copy of an assessment as entered on the
assessment roll.
   The fee for providing a copy of a record or document by
photographic process shall be the actual cost thereof plus the sum of
one dollar ($1). The fee shall be placed in the county general fund.

  SEC. 2.  Section 162.1 is added to the Revenue and Taxation Code,
to read:
   162.1.  (a) The assessor, tax collector, or auditor shall charge
and collect a fee to cover the actual and reasonable costs incurred
by the assessor, tax collector, or auditor to prepare a certificate
of payment showing taxes paid.
   (b) The amount of the fee shall be established by the board of
supervisors of the county and shall be subject to the requirements of
Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2
of Title 5 of the Government Code.