California Legislature—2013–14 Regular Session

Assembly BillNo. 2109


Introduced by Assembly Member Daly

February 20, 2014


An act to amend Section 15616 of the Government Code, relating to parcel taxes.

LEGISLATIVE COUNSEL’S DIGEST

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:

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SECTION 1.  

Section 15616 of the Government Code is
2amended to read:

3

15616.  

begin insert(a)end insertbegin insertend insertThe board shall report annually to the Governor,
4the report to be printed at state expense. The report shall show:

begin delete

5(a)

end delete

6begin insert(1)end insert 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.

begin delete

10(b)

end delete

11begin insert(2)end insert Information concerning other taxes which it administers.

begin insert

12(3) (A) Information relating to the imposition of each locally
13assessed parcel tax, including, but not limited to, the following:

end insert
begin insert

14(i) The type and rate of parcel tax imposed.

end insert
begin insert

15(ii) The number of parcels subject to the parcel tax.

end insert
begin insert

16(iii) The number of parcels exempt from the parcel tax.

end insert
begin insert

17(iv) The sunset date of the parcel tax, if any.

end insert
begin insert

18(v) The amount of revenue received from the parcel tax.

end insert
begin insert

19(B) In implementing this subdivision, the board shall utilize
20existing funds or resources.

end insert
begin delete

21(c) Such

end delete

22begin insert(4)end insertbegin insertend insertbegin insertAny end insertfurther information and suggestionsbegin delete as it shall deem
23proper.end delete
begin insert the board deems proper.end insert

begin insert

24(b) The tax collector of each county shall provide any
25information to the board required by the board to comply with
26subdivision (a). The board shall adopt regulations to prescribe
27the format by which the tax collector shall report that information
28to the board.

end insert
29

SEC. 2.  

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.



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