BILL NUMBER: AB 2109	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 24, 2014

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 amended, 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   auditor  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:
   (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.
   (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.
   (4) Any further information and suggestions the board deems
proper.
   (b) The  tax collector   auditor  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   auditor  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.