BILL ANALYSIS Ó
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
AB 2131 -- 6/26/12 -- Page 2
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.