AB 2109, as introduced, Daly. Parcel taxes: reports.
Existing law requires the State Board of Equalization to annually report to the Governor the assessed value of a state-assessed and locally assessed real and personal property in each county, as specified, information concerning other taxes that the board administers, and any further information and suggestions as the board deems proper.
This bill would additionally require the board to annually report specified information relating to the imposition of locally assessed parcel taxes, including, among other things, the type and rate of a parcel tax and the number of parcels subject to or exempt from the parcel tax. The bill would additionally require the tax collector of each county to provide any information to the board required by the board to comply with these provisions, as specified. By imposing new duties on local officials, this bill would impose a state-mandated local program.
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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes.
The people of the State of California do enact as follows:
Section 15616 of the Government Code is
2amended to read:
The board shall report annually to the Governor,
4the report to be printed at state expense. The report shall show:
6 The assessed value of state-assessed and locally assessed
7real and personal property in each county and the assessed value
8of state-assessed and locally assessed property in each incorporated
9city or town.
11 Information concerning other taxes which it administers.
21(c) Suchend delete
22further information and suggestions
begin delete as it shall deem
If the Commission on State Mandates determines that
30this act contains costs mandated by the state, reimbursement to
31local agencies and school districts for those costs shall be made
32pursuant to Part 7 (commencing with Section 17500) of Division
334 of Title 2 of the Government Code.