Amended in Assembly March 19, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 43

Introduced by Assembly Member Bocanegra

December 14, 2012

An act to begin delete amend end delete begin insert add end insert Section begin delete 23032 of end delete begin insert 5143.5 to end insert the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 43, as amended, Bocanegra. begin delete Corporation Tax Law. end delete begin insert Property taxation: refund actions. end insert

begin insert

Existing law authorizes a taxpayer to bring an action in the superior court against a county or a city to recover a tax that the board of supervisors of the county or the city council of the city has refused to refund, as specified.

end insert begin insert

This bill would provide that in all actions or proceedings for judicial review of a county board’s decision, including those initiated by an assessor, if remand is required for any reason, the court shall issue a written statement of decision or order that explains the factual and legal basis for the court’s decision as to each of the material controversial issues and includes instructions for remand to the county board.

end insert begin delete

The Corporation Tax Law defines fiscal year to mean an accounting period of 12 months or less ending on the last day of any month other than December.

end delete begin delete

This bill would make technical, nonsubstantive changes to that provision.

end delete

Vote: majority. Appropriation: no. Fiscal committee:  begin delete no end delete begin insert yes end insert . State-mandated local program: no.

The people of the State of California do enact as follows:

begin insert

begin insert SECTION 1. end insert   

end insert

begin insert Section 5143.5 is added to the end insert begin insert Revenue and
Taxation Code end insert begin insert , to read: end insert

begin insert

begin insert 5143.5. end insert   

In all actions or proceedings for judicial review of a
county board’s decision, including those initiated by an assessor,
if remand is required for any reason, the court shall issue a written
statement of decision or order that explains the factual and legal
basis for the court’s decision as to each of the material
controversial issues and includes instructions for remand to the
county board.

end insert

begin delete

SECTION 1.  

Section 23032 of the Revenue and Taxation Code
is amended to read:

23032.  

“Fiscal year” means an accounting period of 12 months
or less ending on the last day of a month other than December.

end delete