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.