Amended in Assembly January 6, 2014

California Legislature—2013–14 Regular Session

Assembly Bill No. 59

Introduced by Assembly Member Bonta

January 7, 2013

An act to amend begin delete Section 50079 end delete begin insert Sections 905, 935, and 995.2 end insert of the Government Code, relating to begin delete taxation end delete begin insert claims end insert .

LEGISLATIVE COUNSEL’S DIGEST

AB 59, as amended, Bonta. begin delete School districts: parcel taxes. end delete begin insert Claims. end insert

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Existing law requires that all claims for money or damages against local public entities be presented in accordance with specified laws, including, but not limited to, statutes and regulations.

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This bill would replace certain terms used to describe the laws relating to the presentment of claims against local public entities with the terms enactment and resolution, as specified.

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Existing law authorizes any school district to impose qualified special taxes within the district pursuant to specified procedures. Existing law defines qualified special taxes as special taxes that apply uniformly to all taxpayers or all real property within the school district, as specified.

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This bill would specify that the provisions requiring uniform application of taxes shall not be construed as limiting a school district from assessing taxes in accordance with rational classifications among taxpayers or types of property within the school district. The bill would specify that the provision is declaratory of existing law. The bill would also express the Legislature’s intent to clarify, and not change, existing law, and to abrogate the holding in Borikas v. Alameda Unified School District, as specified.

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Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

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

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begin insert SECTION 1. end insert   

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begin insert Section 905 of the end insert begin insert Government Code end insert begin insert is amended
to read: end insert

905.  

There shall be presented in accordance with Chapter 1
(commencing with Section 900) and Chapter 2 (commencing with
Section 910) all claims for money or damages against local public
entities except any of the following:

(a) Claims under the Revenue and Taxation Code or other begin delete statute end delete
begin insert enactment or resolution end insert prescribing procedures for the refund,
rebate, exemption, cancellation, amendment, modification, or
adjustment of any tax, assessment, fee, or charge or any portion
thereof, or of any penalties, costs, or charges related thereto.

(b) Claims in connection with which the filing of a notice of
lien, statement of claim, or stop notice is required under any law
relating to liens of mechanics, laborers, or materialmen.

(c) Claims by public employees for fees, salaries, wages,
mileage, or other expenses and allowances.

(d) Claims for which the workers’ compensation authorized by
Division 4 (commencing with Section 3200) of the Labor Code is
the exclusive remedy.

(e) Applications or claims for any form of public assistance
under the Welfare and Institutions Code or other provisions of law
relating to public assistance programs, and claims for goods,
services, provisions, or other assistance rendered for or on behalf
of any recipient of any form of public assistance.

(f) Applications or claims for money or benefits under any public
retirement or pension system.

(g) Claims for principal or interest upon any bonds, notes,
warrants, or other evidences of indebtedness.

(h) Claims that relate to a special assessment constituting a
specific lien against the property assessed and that are payable
from the proceeds of the assessment, by offset of a claim for
damages against it or by delivery of any warrant or bonds
representing it.

(i) Claims by the state or by a state department or agency or by
another local public entity or by a judicial branch entity.

(j) Claims arising under any provision of the Unemployment
Insurance Code, including, but not limited to, claims for money
or benefits, or for refunds or credits of employer or worker
contributions, penalties, or interest, or for refunds to workers of
deductions from wages in excess of the amount prescribed.

(k) Claims for the recovery of penalties or forfeitures made
pursuant to Article 1 (commencing with Section 1720) of Chapter
1 of Part 7 of Division 2 of the Labor Code.

(l) Claims governed by the Pedestrian Mall Law of 1960 (Part
1 (commencing with Section 11000) of Division 13 of the Streets
and Highways Code).

(m) Claims made pursuant to Section 340.1 of the Code of Civil
Procedure for the recovery of damages suffered as a result of
childhood sexual abuse. This subdivision shall apply only to claims
arising out of conduct occurring on or after January 1, 2009.

(n) Claims made pursuant to Section 701.820 of the Code of
Civil Procedure for the recovery of money pursuant to Section
26680.

(o) Claims made pursuant to Section 49013 of the Education
Code for reimbursement of pupil fees for participation in
educational activities.

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begin insert SEC. 2. end insert   

end insert

begin insert Section 935 of the end insert begin insert Government Code end insert begin insert is amended to
read: end insert

935.  

(a) Claims against a local public entity for money or
damages which are excepted by Section 905 from Chapter 1
(commencing with Section 900) and Chapter 2 (commencing with
Section 910) of this part, and which are not governed by any other
statutes or regulations expressly relating thereto, shall be governed
by the procedure prescribed in any begin delete charter, ordinance or regulation end delete
begin insert enactment or resolution end insert adopted by the local public entity.

(b) The procedure so prescribed may include a requirement that
a claim be presented and acted upon as a prerequisite to suit
thereon. If such requirement is included, any action brought against
the public entity on the claim shall be subject to the provisions of
Section 945.6 and Section 946.

(c) The procedure so prescribed may not require a shorter time
for presentation of any claim than the time provided in Section
911.2.

(d) The procedure so prescribed may not provide a longer time
for the board to take action upon any claim than the time provided
in Section 912.4.

(e) When a claim required by the procedure to be presented
within a period of less than one year after the accrual of the cause
of action is not presented within the required time, an application
may be made to the public entity for leave to present such claim.
Subdivision (b) of Section 911.4, Sections 911.6 to 912. 2,
inclusive, and Sections 946.4 and 946.6 are applicable to all such
claims, and the time specified in the charter, ordinance or regulation
shall be deemed the “time specified in Section 911.2” within the
meaning of Sections 911.6 and 946.6.

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begin insert SEC. 3. end insert   

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begin insert Section 995.2 of the end insert begin insert Government Code end insert begin insert is amended to
read: end insert

995.2.  

(a) A public entity may refuse to provide for the defense
of a civil action or proceeding brought against an employee or
former employee if the public entity determines any of the
following:

(1) The act or omission was not within the scope of his or her
employment.

(2) He or she acted or failed to act because of actual fraud,
corruption, or actual malice.

(3) The defense of the action or proceeding by the public entity
would create a specific conflict of interest between the public entity
and the employee or former employee. For the purposes of this
section, “specific conflict of interest” means a conflict of interest
or an adverse or pecuniary interest, as specified by begin delete statute or by a
rule end delete begin insert enactment, resolution, rule, end insert or regulation of the public entity.

(b) If an employee or former employee requests in writing that
the public entity, through its designated legal counsel, provide for
a defense, the public entity shall, within 20 days, inform the
employee or former employee whether it will or will not provide
a defense, and the reason for the refusal to provide a defense.

(c) If an actual and specific conflict of interest becomes apparent
subsequent to the 20-day period following the employee’s written
request for defense, nothing herein shall prevent the public entity
from refusing to provide further defense to the employee. The
public entity shall inform the employee of the reason for the refusal
to provide further defense.

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SECTION 1.  

Section 50079 of the Government Code, as amended
by Section 1 of Chapter 791 of Statutes of 2012, is amended to
read:

50079.  

(a) Subject to Section 4 of Article XIII A of the
California Constitution, any school district may impose qualified
special taxes within the district pursuant to the procedures
established in Article 3.5 (commencing with Section 50075) and
any other applicable procedures provided by law.

(b) (1) As used in this section, “qualified special taxes” means
special taxes that apply uniformly to all taxpayers or all real
property within the school district, except that “qualified special
taxes” may include taxes that provide for an exemption from those
taxes for all of the following taxpayers:

(A) Persons who are 65 years of age or older.

(B) Persons receiving Supplemental Security Income for a
disability, regardless of age.

(C) Persons receiving Social Security Disability Insurance
benefits, regardless of age, whose yearly income does not exceed
250 percent of the 2012 federal poverty guidelines issued by the
United States Department of Health and Human Services.

(2) “Qualified special taxes” do not include special taxes
imposed on a particular class of property or taxpayers.

(c) The provisions in this section requiring uniform application
of taxes shall not be construed as limiting a school district from
assessing taxes in accordance with rational classifications among
taxpayers or types of property within the school district. This
subdivision is declaratory of existing law, and shall apply to
transactions predating its enactment.

SEC. 2.  

It is the intent of the Legislature, in enacting Section
1 of this act, to clarify, and not change, existing law, by confirming
that a school district may assess taxes in accordance with rational
classifications among taxpayers or types of property, and
nevertheless satisfy the requirement that the taxes apply uniformly
to all taxpayers or all real property within the school district, so
long as the taxes are applied uniformly within those classifications.
It is further the intent of the Legislature to abrogate the holding in
Borikas v. Alameda Unified School District 2012 WL 6084027 to
the extent that the court’s holding restricts the right of the Alameda
Unified School District to retain any of the qualified special taxes
imposed pursuant to Measure H, as approved by the district’s
voters on June 3, 2008.

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