BILL NUMBER: AB 2109	INTRODUCED
	BILL TEXT


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:

  SECTION 1.  Section 15616 of the Government Code is amended to
read:
   15616.   (a)    The board shall report annually
to the Governor, the report to be printed at state expense. The
report shall show: 
   (a) 
    (1)  The assessed value of state-assessed and locally
assessed real and personal property in each county and the assessed
value of state-assessed and locally assessed property in each
incorporated city or town. 
   (b) 
    (2)  Information concerning other taxes which it
administers. 
   (3) (A) Information relating to the imposition of each locally
assessed parcel tax, including, but not limited to, the following:
 
   (i) The type and rate of parcel tax imposed.  
   (ii) The number of parcels subject to the parcel tax.  
   (iii) The number of parcels exempt from the parcel tax.  

   (iv) The sunset date of the parcel tax, if any.  
   (v) The amount of revenue received from the parcel tax.  

   (B) In implementing this subdivision, the board shall utilize
existing funds or resources.  
   (c) Such 
    (4)     Any  further information and
suggestions  as it shall deem proper.   the
board deems proper.  
   (b) The tax collector of each county shall provide any information
to the board required by the board to comply with subdivision (a).
The board shall adopt regulations to prescribe the format by which
the tax collector shall report that information to the board. 
  SEC. 2.  If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.