BILL ANALYSIS                                                                                                                                                                                                    




                     SENATE GOVERNANCE & FINANCE COMMITTEE
                            Senator Lois Wolk, Chair
          

          BILL NO:  AB 2131                     HEARING:  7/3/12
          AUTHOR:  Olsen                        FISCAL:  No
          VERSION:  6/26/12                     TAX LEVY:  No
          CONSULTANT:  Weinberger               

             COUNTY TREASURER-TAX COLLECTORS' CONTINUING EDUCATION
          

          Adds "tax collection" to the list of subjects that can be 
          credited toward county tax collectors' continuing education 
          requirements. 


                           Background and Existing Law  

          State law recognizes dozens of county officers and 
          specifies how counties can consolidate multiple offices 
          under a single officer.  In 52 of the 58 counties, the 
          offices of county treasurer and county tax collector are 
          consolidated under a single elected officer.  In Los 
          Angeles County, the Treasurer-Tax Collector is appointed by 
          the board of supervisors.  Five other counties have 
          consolidated the treasurer and tax collector offices under 
          an appointed director of finance.

          After Orange County's bankruptcy, the Legislature required 
          county treasurers, county tax collectors, and county 
          treasurer-tax collectors to complete a continuing education 
          program in treasury management, public finance, or both (SB 
          866, Craven, 1995).   As part of the 1999 Local Agency 
          Omnibus Act, the Legislature expanded the list of subjects 
          that can be credited towards the continuing education 
          requirement to include public administration, governmental 
          accounting, and directly related subjects (SB 275, Senate 
          Committee on Local Government, 1999).  Elected 
          treasurer-tax collectors, during their four-year terms of 
          office, must complete 48 hours of continuing education in 
          the specified disciplines.  Appointed treasurer-tax 
          collectors must complete 24 hours of continuing education 
          every two years.

          The required educational programs must be offered by a 
          recognized state or national association, institute, 
          accredited college or university, or the California Debt 




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          and Investment Advisory Commission.  Members of the 
          California Association of California Treasurers and Tax 
          Collectors note that state law omits educational programs 
          related to tax collection from the list of subjects that 
          county treasurer-tax collectors can credit towards their 
          continuing education requirements.   The Association wants 
          state law to include educational programs on tax collection 
          in the list of subjects that are eligible for continuing 
          education credits.  


                                   Proposed Law  

          Assembly Bill 2131 adds tax collection to the list of 
          subjects that can be credited toward county tax collectors' 
          continuing education requirements.

                          
                               State Revenue Impact
           
          No estimate.


                                     Comment  

           Purpose of the bill  .  State law allows county treasurer-tax 
          collectors to fulfill their continuing education 
          requirements with units in treasury management, public 
          finance, public administration, governmental accounting, 
          and directly related subjects.  It is not clear whether 
          education related to tax collection is a "directly related" 
          subject that a treasurer-tax collector can credit towards 
          the continuing education obligation.  By adding tax 
          collection to the other eligible disciplines specified in 
          statute, AB 2131 makes state law's continuing education 
          requirement inclusive of all the functions required of a 
          county treasurer and tax collector.  


                                 Assembly Actions  

          Not relevant to the June 26, 2012 version of the bill.


                         Support and Opposition  (6/28/12)






          AB 2131 -- 6/26/12 -- Page 3



           Support  :  California Association of County Treasurers and 
          Tax Collectors; City of Modesto.

           Opposition  :  Unknown.