Amended in Assembly March 21, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 962

Introduced by Assembly Member Harkey

February 22, 2013

An act to amend Section begin delete 128 end delete begin insert 15642 end insert of the begin delete Revenue and Taxation end delete begin insert Government end insert Code, relating to begin delete taxation end delete begin insert state government end insert .

LEGISLATIVE COUNSEL’S DIGEST

AB 962, as amended, Harkey. begin delete Property taxation: assessor: definition. end delete begin insert State government: survey of local assessment procedures. end insert

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Existing law requires the State Board of Equalization to conduct surveys with respect to the procedures, practices, and general performance of county assessors to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties of the county assessor. Existing law requires the survey report to show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. Existing law also authorizes the report to show the county assessor’s requirements for maps, records, and other equipment and supplies essential to the adequate performance of his or her duties, the number and classification of personnel needed by him or her for the adequate conduct of his or her office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.

end insert begin insert

This bill would instead require the survey report to show the extent to which assessment practices are consistent with or differ from state law and regulations and the control procedures instituted to ensure the integrity of the assessment process. The bill would additionally authorize the report to show the volume of assessing work to be done as measured by the various types or property to be assessed and the number of individual assessments to be made, and the responsibilities devolving upon the county assessor.

end insert begin delete

Existing property tax law defines assessor to mean the assessing officer of a county.

end delete begin delete

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

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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:

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begin insert SECTION 1. end insert   

end insert

begin insert Section 15642 of the end insert begin insert Government Code end insert begin insert is
amended to read: end insert

15642.  

The board shall send members of its staff to the several
counties and cities and counties of the state for the purpose of
conducting that research it deems essential for the completion of
a survey report pursuant to Section 15640 begin delete with respect to each
county and city and county end delete . The survey report shall show begin delete the
volume of assessing work to be done as measured by the various
types of property to be assessed and the number of individual
assessments to be made, the responsibilities devolving upon the
county assessor, and end delete the extent to which assessment practices are
consistent with or differ from state law and regulations begin insert and the
control procedures instituted to ensure the integrity of the
assessment process end insert . The report may show the begin insert volume of assessing
work to be done as measured by the various types or property to
be assessed and the number of individual assessments to be made,
the responsibilities devolving upon the county assessor, the end insert county
assessor’s requirements for maps, records, and other equipment
and supplies essential to the adequate performance of his or her
duties, the number and classification of personnel needed by him
or her for the adequate conduct of his or her office, and the fiscal
outlay required to secure for that office sufficient funds to ensure
the proper performance of its duties.

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SECTION 1.  

Section 128 of the Revenue and Taxation Code is
amended to read:

128.  

“Assessor” means the assessing officer of a county, by
whatever title he or she may be known.

end delete