BILL NUMBER: SB 948	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  JUNE 30, 2011
	AMENDED IN ASSEMBLY  JUNE 7, 2011
	AMENDED IN SENATE  APRIL 27, 2011

INTRODUCED BY   Committee on Governance and Finance (Senators Wolk
(Chair), DeSaulnier, Fuller, Hancock, Hernandez, Huff, Kehoe, La
Malfa, and Liu)

                        APRIL 1, 2011

   An act to amend Sections 408, 620, 2611.1,  2635,
 2923, 3698.8, 4675, 4676, 4842, 4911, 5096, 5097.2, and
5150.5 of the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 948, as amended, Committee on Governance and Finance. Property
taxation.
   (1) Existing property tax law provides that information and
records in the assessor's office are not public documents and shall
not be open to public inspection, except as specified. Existing law
also requires the assessor to disclose certain appraisal information
to specified state and local agencies.
   This bill would require the assessor, upon the written request of
the tax collector, to provide to the tax collector information for
the preparation and enforcement of tax sales, in accordance with
specified procedures, and would require the tax collector to
reimburse the assessor for the actual and reasonable costs incurred
by the assessor for providing this information. The bill would
require the tax collector to add those costs to the delinquent taxes
and other costs, as specified.  The bill would require the tax
  collector or his or her designated employee to certify
specified declarations under penalty of perjury. By expanding the
crime of perjury, this bill would impose a state-mandated local
program. 
   By requiring new duties of local government officials with respect
to providing property tax sales information, the bill would impose a
state-mandated local program.
   (2) Existing property tax law establishes a procedure by which an
assessee of property taxes may pay taxes under protest in cases in
which the assessor does not, upon or prior to completion of the local
tax roll, send a notice to an assessee whose property was not on the
prior year's secured roll, or to an assessee of real property on the
local secured roll whose property's full value has increased. Under
existing property tax law, a protest is required to be made by filing
with the tax collector, together with the payment of the taxes or
their first installment, a petition for assessment reduction on the
form prescribed by the county board, which form the collector is to
forward to the clerk of the county board with the notation that taxes
were paid under protest.
   This bill would modify this procedure to instead require protests
to be made by filing with the clerk of the county board a petition
for assessment reduction on the form prescribed by the county board.
The bill would also remove the requirement that protests be filed
together with the payment of the taxes or their first installment and
would make related technical and nonsubstantive changes.
   (3) Existing property tax law allows any county department,
officer, or employee that is legally responsible for the collection
of any amount owing the county to apply to the county board of
supervisors for discharge of that responsibility on the grounds that
the amount owed is too small to justify the costs of collection.
   This bill would revise that provision to authorize a discharge
from accountability for the collection of the amount if performed in
accordance with specified procedures. 
   (4) Existing property tax law requires the tax collector to send
notice of an overpayment to the taxpayer when the amount of taxes
paid exceeds the amount due by more than $10.  
   This bill would specify that the amount of taxes paid must exceed
the amount due, as of the date and time that the payment is received,
by more than $10 in order for the notice requirement to apply. The
bill would also authorize the tax collector, upon establishing that
the refund is due, to process the refund without sending a notice
requesting that the taxpayer file a refund claim.  
   (5) 
    (4)  Existing property tax law authorizes any tax
collector charged with collecting any delinquent taxes on unsecured
property to apply to the county board of supervisors for a discharge
of the responsibility on the grounds that the amount is too small to
justify the costs of collection.
   This bill would revise those provisions to authorize a county
department, officer, or employee charged with that responsibility to
apply for a discharge from accountability if performed in accordance
with specified procedures. 
   (6) 
    (5)  Existing property tax law requires each county
assessor to determine the assessed value of taxable real property and
personal property, and requires each county tax collector to collect
the taxes levied on those assessed values. Existing property tax law
authorizes a county tax collector to sell tax-defaulted property
after a specified amount of time. Existing property tax law also
authorizes the tax collector, upon the recommendation of county
counsel, to remove a parcel from a tax sale, as provided, and
requires the tax collector to notify the Controller of that removal.
   This bill would eliminate the tax collector's notification
requirement. 
   (7) 
    (6)  Existing property tax law generally authorizes a
county tax collector to sell tax-defaulted property 5 years or more
after that property has become tax defaulted. Existing law authorizes
any party of interest in the property to file with the county a
claim for the excess proceeds from the sale, at any time prior to the
expiration of one year following the recordation of the tax
collector's deed to the purchaser. Existing property tax law requires
any person or entity that in any way acts on behalf of, or in place
of, any party of interest with respect to filing a claim for any
excess proceeds to submit proof with the claim that the amount of
excess proceeds has been disclosed to the party of interest, and that
the party of interest has been advised of the right to file a claim
for the excess proceeds on his or her own behalf.
   This bill would additionally require any person or entity that in
any way acts on behalf of, or in place of, any party of interest with
respect to filing a claim for any excess proceeds to submit proof
with the claim that the source of the excess proceeds has been
disclosed to the party of interest, and that the party of interest
has been advised of the right to file a claim for the excess proceeds
on his or her own behalf, as provided. 
   (8) 
    (7)  Existing property tax law requires a county to
provide notice, including publishing notice in a newspaper, of the
right to claim the excess proceeds from the sale of a tax-defaulted
property.
   This bill would eliminate the requirement to publish the notice in
a newspaper if the cost to publish is equal to or more than the
excess proceeds from the sale. 
   (9) 
    (8)  Existing property tax law requires a tax collector
to publish various publications within a specified time period,
relating to, among other things, notice of impending default for
failure to pay taxes on real property and notice of intended sale of
tax-defaulted property by the tax collector. That law authorizes a
publication to be republished, if any error or defect has been
carried into any publication, made in the same manner as the original
publication and for not less than one week.
   This bill would authorize, if the error or defect is discovered
after the time required for the original publication, the publication
to be republished within 60 days of the original time period
required. This bill would require the republication to not adversely
affect the right of a taxpayer, assessee, or other private party in a
material way. 
   (10) 
    (9)  Under existing property tax law, if a taxpayer
mistakenly pays property taxes on property that he or she does not
own, the property tax is transferred to the property of the taxpayer
for which the payment is intended. Existing property tax law requires
the county tax collector, upon being convinced by substantial
evidence of a mistake, to refund property taxes mistakenly paid in
the case in which there is no property of the taxpayer to which the
payment may be applied. Existing property tax law requires these
actions to be taken at any time before a guaranty or certificate of
title issues respecting the unintended property and before 2 years
have elapsed since the date of payment.
   This bill would instead require a refund under these provisions to
be made within 60 days of the county verifying that the payment was
paid by mistake, or would subject the credit or refund to interest,
as specified.
   By changing the manner in which county officials administer
property tax refunds, this bill would impose a state-mandated local
program. 
   (11) 
    (10)  Existing property tax law requires property taxes
to be refunded if, among other circumstances, the taxes were paid on
an assessment in excess of the equalized value of the property as
determined by the county board of equalization and authorizes a
county tax collector or county auditor to refund taxes within 4 years
of payment if the amount paid exceeds the amount due on the property
as shown on the roll.
   This bill would revise this requirement to apply if the taxes were
paid on an assessment in excess of the value of the property as
determined by the county assessment appeals board  and to
apply if the amount paid exceeds the amount due by more than $10
 . The bill would revise the authorization to also apply if
the amount paid exceeds the amount due by more than $10.
   By imposing new duties upon county officials with respect to the
administration of property tax refunds, this bill would impose a
state-mandated local program. 
   (12) 
    (11)  Under existing property tax law, a plaintiff is
entitled to recover interest on penalties assessed for failure to
file a property statement, as specified, in which recovery is allowed
by the court, from the date of the filing of the claim for refund.
   This bill would correct an erroneous cross-reference in this
provision. 
   (13) 
    (12)  The California Constitution requires that a
statute that limits the right of access to the meetings of public
bodies or the writings of public officials and agencies be adopted
with findings demonstrating the interest protected by the limitation
and the need for protecting that interest.
   This bill would make legislative findings to that effect. 

   (14) 
    (13)  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  
reasons  .
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


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

  SECTION 1.  Section 408 of the Revenue and Taxation Code is amended
to read:
   408.  (a) Except as otherwise provided in subdivisions (b), (c),
(d), (e), and (g), any information and records in the assessor's
office that are not required by law to be kept or prepared by the
assessor, disabled veterans' exemption claims, and homeowners'
exemption claims, are not public documents and shall not be open to
public inspection. Property receiving the homeowners' exemption shall
be clearly identified on the assessment roll. The assessor shall
maintain records which shall be open to public inspection to identify
those claimants who have been granted the homeowners' exemption.
   (b) The assessor may provide any appraisal data in his or her
possession to the assessor of any county.
   The assessor shall disclose information, furnish abstracts, or
permit access to all records in his or her office to law enforcement
agencies, the county grand jury, the board of supervisors or their
duly authorized agents, employees, or representatives when conducting
an investigation of the assessor's office pursuant to Section 25303
of the Government Code, the county recorder when conducting an
investigation to determine whether a documentary transfer tax is
imposed, the Controller, employees of the Controller for property tax
postponement purposes, probate referees, employees of the Franchise
Tax Board for tax administration purposes only, staff appraisers of
the Department of Financial Institutions, the Department of
Transportation, the Department of General Services, the State Board
of Equalization, the State Lands Commission, the State Department of
Social Services, the Department of Child Support Services, the
Department of Water Resources, and other duly authorized legislative
or administrative bodies of the state pursuant to their authorization
to examine the records. Whenever the assessor discloses information,
furnishes abstracts, or permits access to records in his or her
office to staff appraisers of the Department of Financial
Institutions, the Department of Transportation, the Department of
General Services, the State Lands Commission, or the Department of
Water Resources pursuant to this section, the department shall
reimburse the assessor for any costs incurred as a result thereof.
   (c) Upon the request of the tax collector, the assessor shall
disclose and provide to the tax collector information used in the
preparation of that portion of the unsecured roll for which the taxes
thereon are delinquent. The tax collector shall certify to the
assessor that he or she needs the information requested for the
enforcement of the tax lien in collecting those delinquent taxes.
Information requested by the tax collector may include social
security numbers, and the assessor shall recover from the tax
collector his or her actual and reasonable costs for providing the
information. The tax collector shall add the costs described in the
preceding sentence to the assessee's delinquent tax lien and collect
those costs subject to subdivision (e) of Section 2922.
   (d) The assessor shall, upon the request of an assessee or his or
her designated representative, permit the assessee or representative
to inspect or copy any market data in the assessor's possession. For
purposes of this subdivision, "market data" means any information in
the assessor's possession, whether or not required to be prepared or
kept by him or her, relating to the sale of any property comparable
to the property of the assessee, if the assessor bases his or her
assessment of the assessee's property, in whole or in part, on that
comparable sale or sales. The assessor shall provide the names of the
seller and buyer of each property on which the comparison is based,
the location of that property, the date of the sale, and the
consideration paid for the property, whether paid in money or
otherwise. However, for purposes of providing market data, the
assessor may not display any document relating to the business
affairs or property of another.
   (e) (1) With respect to information, documents, and records, other
than market data as defined in subdivision (d), the assessor shall,
upon request of an assessee of property, or his or her designated
representative, permit the assessee or representative to inspect or
copy all information, documents, and records, including auditors'
narrations and workpapers, whether or not required to be kept or
prepared by the assessor, relating to the appraisal and the
assessment of the assessee's property, and any penalties and interest
thereon.
   (2) After enrolling an assessment, the assessor shall respond to a
written request for information supporting the assessment,
including, but not limited to, any appraisal and other data requested
by the assessee.
   (3) Except as provided in Section 408.1, an assessee, or his or
her designated representative, may not be permitted to inspect or
copy information and records that also relate to the property or
business affairs of another, unless that disclosure is ordered by a
competent court in a proceeding initiated by a taxpayer seeking to
challenge the legality of the assessment of his or her property.
   (f) (1) Permission for the inspection or copying requested
pursuant to subdivision (d) or (e) shall be granted as soon as
reasonably possible to the assessee or his or her designated
representative.
   (2) If the assessee, or his or her designated representative,
requests the assessor to make copies of any of the requested records,
the assessee shall reimburse the assessor for the reasonable costs
incurred in reproducing and providing the copies.
   (3) If the assessor fails to permit the inspection or copying of
materials or information as requested pursuant to subdivision (d) or
(e) and the assessor introduces any requested materials or
information at any assessment appeals board hearing, the assessee or
his or her representative may request and shall be granted a
continuance for a reasonable period of time. The continuance shall
extend the two-year period specified in subdivision (c) of Section
1604 for a period of time equal to the period of continuance.
   (g) Upon the written request of the tax collector, the assessor
shall provide to the tax collector information for the preparation
and enforcement of Part 6 (commencing with Section 3351). The tax
collector shall certify to the assessor that he or she needs the 
contact  information to assist with the preparation and
enforcement of Part 6 (commencing with Section 3351). The assessor
shall provide the information, which may not include social security
numbers. Any information provided to the tax collector pursuant to
this subdivision shall not become a public record and shall not be
open to public inspection. The tax collector shall reimburse the
assessor for the actual and reasonable costs incurred by the assessor
for providing the information to administer this subdivision. The
tax collector shall add the costs described in the preceding sentence
to the assessee's delinquent taxes and include the costs incurred
subject to Sections 4112 and 4672.2.  The tax collector or his or
her designated employee 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 (commencing with Section 3351),
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.

  SEC. 2.  Section 620 of the Revenue and Taxation Code is amended to
read:
   620.  If the assessor does not send a notice pursuant to Section
619 or 621 to an assessee whose property was not on the prior year's
secured roll, or to an assessee of real property on the local secured
roll whose property's full value has increased, then the assessee
may pay taxes under protest. If payments are made in installments,
the protest need not be repeated with the second installment.
Protests shall be made by filing with the clerk of the county board,
a petition for assessment reduction on the form prescribed by the
county board. The county board may, after receipt of the petition for
assessment reduction, hold a public hearing at the next regular
board meeting, notice of time and place of which shall be sent to the
person paying the tax under protest at the address stated in the
protest or if no such address is stated, then to the address of the
assessee according to the last equalized assessment roll. If the
taxes are so paid and the assessee has not previously applied for a
reduction of the assessment, the county board, at its next annual
meeting as an equalization board, shall equalize the assessment in
the manner prescribed by Article 1 (commencing with Section 1601) of
Chapter 1 of Part 3 of this division.
   The tax rate fixed for property on the roll on which the property
so equalized appears at the time of its original assessment shall be
applied to the amount of the equalized assessment, determined in
accordance with the preceding paragraph. In the event that the
resulting figure is less than the tax computed, the taxpayer shall be
liable for tax only for the lesser amount, and the difference shall
be canceled. If the taxpayer has already paid the tax previously
computed, the difference shall be refunded to him or her pursuant to
Chapter 5 (commencing with Section 5096) of Part 9 of this division,
as an erroneously collected tax.
   If any taxes are paid under protest pursuant to this section, the
taxing agency to which the taxes are paid may, in accordance with
Section 26906.1 of the Government Code, impound those taxes until the
final disposition of the claim or action respecting the protest. No
impounding of taxes is required.
  SEC. 3.  Section 2611.1 of the Revenue and Taxation Code is amended
to read:
   2611.1.  Any county department, officer, or employee charged by
law with the collection of any county tax assessment, penalty or
cost, license fees or money owing the county for any reason, that is
due and payable, may file a verified application with the board of
supervisors for a discharge from accountability for the collection of
the tax assessment, penalty or cost, license fees or money owing the
county for any reason in accordance with Sections 25257, 25258,
25259, and 25259.5 of the Government Code. 
  SEC. 4.    Section 2635 of the Revenue and
Taxation Code is amended to read:
   2635.  (a) When the amount of taxes paid exceeds the amount due,
as of the date and time that the payment is received, by more than
ten dollars ($10), the tax collector shall send notice of the
overpayment to the taxpayer. The notice shall be mailed to the
taxpayer's last known address and shall state the amount of
overpayment and that a refund claim may be filed pursuant to Chapter
5 (commencing with Section 5096) of Part 9.
   (b) If the tax collector establishes that the refund is due the
taxpayer, the tax collector may choose to process any refund to the
taxpayer without sending a notice requesting the taxpayer file a
refund claim. 
   SEC. 5.   SEC. 4.   Section 2923 of the
Revenue and Taxation Code is amended to read:
   2923.  Any county department, officer, or employee charged by law
with the collection of any delinquent taxes on unsecured property may
file a verified application with the board of supervisors for a
discharge from accountability for the collection of the taxes,
penalty, interest, or any other charge pertaining thereto, in
accordance with Sections 25257, 25258, 25259, and 25259.5 of the
Government Code.
   SEC. 6.   SEC. 5.   Section 3698.8 of
the Revenue and Taxation Code is amended to read:
   3698.8.  The tax collector, upon the recommendation of county
counsel, may remove a parcel from the tax sale if it is deemed the
removal is in the best interest of the county.
   SEC. 7.   SEC. 6.   Section 4675 of the
Revenue and Taxation Code is amended to read:
   4675.  (a) Any party of interest in the property may file with the
county a claim for the excess proceeds, in proportion to his or her
interest held with others of equal priority in the property at the
time of sale, at any time prior to the expiration of one year
following the recordation of the tax collector's deed to the
purchaser.
   (b) After the property has been sold, a party of interest in the
property at the time of the sale may assign his or her right to claim
the excess proceeds only by a dated, written instrument that
explicitly states that the right to claim the excess proceeds is
being assigned, and only after each party to the proposed assignment
has disclosed to each other party to the proposed assignment all
facts of which he or she is aware relating to the value of the right
that is being assigned. Any attempted assignment that does not comply
with these requirements shall have no effect. This paragraph shall
apply only with respect to assignments on or after the effective date
of this paragraph.
   (c) Any person or entity who in any way acts on behalf of, or in
place of, any party of interest with respect to filing a claim for
any excess proceeds shall submit proof with the claim that the amount
and source of excess proceeds have been disclosed to the party of
interest and that the party of interest has been advised of his or
her right to file a claim for the excess proceeds on his or her own
behalf directly with the county at no cost.
   (d) The claims shall contain any information and proof deemed
necessary by the board of supervisors to establish the claimant's
rights to all or any portion of the excess proceeds.
   (e) No sooner than one year following the recordation of the tax
collector's deed to the purchaser, and if the excess proceeds have
been claimed by any party of interest as provided herein, the excess
proceeds shall be distributed on order of the board of supervisors to
the parties of interest who have claimed the excess proceeds in the
order of priority set forth in subdivisions (a) and (b). For the
purposes of this article, parties of interest and their order of
priority are:
   (1) First, lienholders of record prior to the recordation of the
tax deed to the purchaser in the order of their priority.
   (2) Second, any person with title of record to all or any portion
of the property prior to the recordation of the tax deed to the
purchaser.
   (f) In the event that a person with title of record is deceased at
the time of the distribution of the excess proceeds, the heirs may
submit an affidavit pursuant to Chapter 3 (commencing with Section
13100) of Part 1 of Division 8 of the Probate Code, to support their
claim for excess proceeds.
   (g) Any action or proceeding to review the decision of the board
of supervisors shall be commenced within 90 days after the date of
that decision of the board of supervisors.
   SEC. 8.   SEC. 7.   Section 4676 of the
Revenue and Taxation Code is amended to read:
   4676.  (a) When excess proceeds from the sale of tax-defaulted
property exceed one hundred fifty dollars ($150), the county shall
provide notice of the right to claim the excess proceeds, as provided
in this section.
   (b) No later than 90 days after the sale of the property, the
county shall mail written notice of the right to claim excess
proceeds to the last known mailing address of parties of interest, as
defined in Section 4675. The county shall make a reasonable effort
to obtain the name and last known mailing address of parties of
interest.
   (c) If the last known address of a party of interest cannot be
obtained, the county shall publish notice of the right to claim
excess proceeds in a newspaper of general circulation in the county.
Publication is not required if the cost to publish is equal to or
greater than the amount of the excess proceeds. The notice shall be
published once a week for three successive weeks and shall commence
no later than 90 days after the sale of the property.
   (d) The cost of obtaining the name and last known mailing address
of parties of interest and of mailing or publishing the notices
required under this section shall be deducted from the excess
proceeds and shall be distributed to the county general fund.
   SEC. 9.   SEC. 8.   Section 4842 of the
Revenue and Taxation Code is amended to read:
   4842.  (a) If the error or defect is discovered after the time
required for the original publication, the publication may be
republished within 60 days of the original time period required. The
republication shall not adversely affect the right of a taxpayer,
assessee, or other private party in a material way.
   (b) The republication shall be made for not less than one week.
   SEC. 10.   SEC. 9.   Section 4911 of the
Revenue and Taxation Code is amended to read:
   4911.  (a) If an assessee or agent of the assessee, by mistake,
pays the tax on other than the property intended and by substantial
evidence convinces the tax collector that the payment was intended
for another property, the tax collector shall cancel the credit on
the unintended property and transfer the payment to the property
intended as prescribed in this article at any time before a guaranty
or certificate of title issues respecting the unintended property and
before two years have elapsed since the date of payment.
   (b) If through no fault of the assessee or agent of the assessee,
a tax payment is credited to property other than the property
intended and the taxpayer by substantial evidence convinces the tax
collector that the payment should have been credited to another
property, the tax collector shall cancel the credit on the unintended
property and transfer the payment to the property intended as
prescribed in this article at any time before a guaranty or
certificate of title issues respecting the unintended property and
before two years have elapsed since the date of the payment.
   (c) If any person mistakenly pays an amount of tax and there is no
property of that person in the county to which that payment properly
applies, the tax collector shall, by being convinced upon
substantial evidence that the payment was a mistake, cancel the
payment and return the amount paid to that person, as prescribed in
this article at any time before a guaranty or certificate of title
issues respecting the unintended property and before two years have
elapsed since the date of the payment.
   (d) The county shall transfer a payment pursuant to subdivision
(a) or return a payment pursuant to subdivision (c) within 60 days of
the later of the date of the county verifying that the payment was
paid by mistake or the date the payment is not subject to chargeback,
dishonor, or reversal, or shall pay interest as prescribed in
subdivision (e).
   (e) If a refund to an assessee or agent of the assessee is created
as a result of subdivision (a) or (c), interest as prescribed by
Section 5151 shall not be paid. However, if the refund was not issued
within 60 days of the county verification of the refund or credit
due, interest shall be paid from the date of verification.
   SEC. 11.   SEC. 10.   Section 5096 of
the Revenue and Taxation Code is amended to read:
   5096.  Any taxes paid before or after delinquency shall be
refunded if they were:
   (a) Paid more than once.
   (b) Erroneously or illegally collected.
   (c) Illegally assessed or levied.
   (d) Paid on an assessment in excess of the ratio of assessed value
to the full value of the property as provided in Section 401 by
reason of the assessor's clerical error or excessive or improper
assessments attributable to erroneous property information supplied
by the assessee.
   (e) Paid on an assessment of improvements when the improvements
did not exist on the lien date.
   (f) Paid on an assessment in excess of the value of the property
as determined pursuant to Section 1614 by the county assessment
appeals board.
   (g) Paid on an assessment in excess of the value of the property
as determined by the assessor pursuant to Section 469. 
   (h) Paid in excess of the amount due by more than ten dollars
($10), in which case the amount in excess of the amount due shall be
refunded. 
   SEC. 12.   SEC. 11.   Section 5097.2 of
the Revenue and Taxation Code is amended to read:
   5097.2.  Notwithstanding Sections 5096 and 5097, any taxes paid
before or after delinquency may be refunded by the county tax
collector or the county auditor, within four years after the date of
payment, if:
   (a) Paid more than once.
   (b) The amount paid exceeds the amount due on the property as
shown on the roll by an amount greater than ten dollars ($10).
   (c) The amount paid exceeds the amount due on the property as the
result of corrections to the roll or cancellations after those taxes
were paid.
   (d) In any other case, where a claim for refund is made under
penalty of perjury and is for an amount less than ten dollars ($10).
   (e) The amount paid exceeds the amount due on the property as the
result of a reduction attributable to a hearing before an assessment
appeals board or an assessment hearing officer.
   SEC. 13.   SEC. 12.   Section 5150.5 of
the Revenue and Taxation Code is amended to read:
   5150.5.  In any action in which the recovery of a penalty assessed
pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section
830 is allowed by the court, the plaintiff shall be entitled to
interest on the penalties for which recovery is allowed, at the
applicable rate or rates in effect from time to time and payable on a
refund of tax, as provided in Section 5151. This interest shall be
payable from the date of filing of the claim for refund, but in no
event earlier than the date of payment of the penalty or installments
thereof sought to be refunded, to the date of entry of judgment.
This accrued interest shall be included in the judgment.
   SEC. 14.   SEC. 13.   The Legislature
finds and declares that Section 1 of this act, which amends Section
408 of the Revenue and Taxation Code, imposes a limitation on the
public's right of access to the meetings of public bodies or the
writings of public officials and agencies within the meaning of
Section 3 of Article I of the California Constitution. Pursuant to
that constitutional provision, the Legislature makes the following
findings to demonstrate the interest protected by this limitation and
the need for protecting that interest:
   In order to protect the confidentiality of information relating to
tax delinquencies with respect to the enforcement duties of the tax
collector, as authorized by this act, it is in the state's interest
to limit public access to this information.
   SEC. 15.   SEC. 14.   No reimbursement
is required by this act pursuant to Section 6 of Article XIII B of
the California Constitution because the only costs that may be
incurred by a local agency or school district are the result of a
program for which legislative authority was requested by that local
agency or school district, within the meaning of Section 17556 of the
Government Code and Section 6 of Article XIII B of the California
Constitution  ,   and because 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  .