Amended in Assembly March 19, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 580

Introduced by Assembly Member Nazarian

February 20, 2013

An act to begin delete amend Section 5096 of the Revenue and Taxation Code end delete begin insert add Section 8753.6 to the Government Code end insert , relating to begin delete taxation end delete begin insert state government, and making an appropriation therefor end insert .

LEGISLATIVE COUNSEL’S DIGEST

AB 580, as amended, Nazarian. begin delete Property taxation: refunds. end delete begin insert Arts Council: grants. end insert

begin insert Existing law establishes the Arts Council composed of 11 members, with the Speaker of the Assembly and the Senate Committee on Rules each appointing one member and the Governor appointing 9 members who are subject to confirmation by the Senate. The Arts Council is authorized to award grants, as specified. end insert

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This bill would continuously appropriate $75,000,000 annually from the General Fund to the Arts Council to be used for grants as currently authorized by law, thereby making an appropriation.

end insert begin insert

This bill would also provide legislative findings and declarations regarding publicly funded art.

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Existing law requires property taxes to be refunded under specified circumstances.

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This bill would make a technical, nonsubstantive change to that provision.

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Vote:  begin delete majority end delete begin insert ²⁄₃ end insert . Appropriation:  begin delete no end delete begin insert yes end insert . 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:

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begin insert SECTION 1. end insert   

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begin insert The Legislature finds and declares all of the
following: end insert

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(a) Life in this state is enriched by art, innovation, and creativity.

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(b) The source of art is in the natural flow of the human mind,
but realizing craft and beauty is demanding, and the people of the
state desire to encourage and nourish these skills wherever they
occur, to the intrinsic and extrinsic benefit of all.

end insert begin insert

(c) Every dollar in state support for the arts leverages seven
dollars ($7) in earned and contributed revenue, and brings back
more than three dollars ($3) in taxes to state and local government
entities.

end insert begin insert

(d) California’s cultural enterprises provide nearly 500,891
jobs for its residents, accounting for 7.6 percent of total
employment.

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(e) Nonprofit arts organizations contribute nine billion four
hundred thousand dollars ($9,000,400,000) to the state’s economy.

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(f) Nonprofit arts organizations are a partner to the creative
industries and play a key role in the 21st Century workforce and
the global economy, including in the fields of architecture,
advertising, consulting, education, performing arts, museums, and
other cultural industries; design, including electronic design,
software development, film, games, including computer games,
historic preservation, music, new media, publishing, radio,
television, and tourism.

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(g) An investment in the arts and the creative economy industries
can revitalize a neighborhood or area by accomplishing all of the
following:

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(1) Stimulating the economy.

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(2) Engaging residents.

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(3) Drawing tourists.

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(4) Providing a sense of community.

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(5) Serving as a gathering place.

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(6) Encouraging creativity.

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(7) Strengthening community partnerships.

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(8) Promoting the arts and supporting artists.

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(9) Developing a positive image for the area.

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(10) Enhancing property values.

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(11) Capitalizing on local cultural, economic, and social assets.

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(12) Creating jobs.

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begin insert SEC. end insert begin insert 2. end insert   

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begin insert Section 8753.6 is added to the end insert begin insert Government Code end insert begin insert , to
read: end insert

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begin insert 8753.6. end insert   

Notwithstanding Section 13340 of the Government
Code, the General Fund is hereby continuously appropriated to
the Arts Council in the amount of seventy-five million dollars
($75,000,000) in each fiscal year. These funds shall be used only
to issue grants to further the arts, as otherwise authorized to be
issued under this chapter.

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SECTION 1.  

Section 5096 of the Revenue and Taxation Code
is amended to read:

5096.  

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.

end delete