Amended in Senate August 21, 2014

Amended in Assembly May 6, 2014

Amended in Assembly March 24, 2014

California Legislature—2013–14 Regular Session

Assembly BillNo. 2109


Introduced by Assembly Member Daly

February 20, 2014


An act tobegin delete amend Section 12463 ofend deletebegin insert add Section 12463.2 toend insert the Government Code, relating to parcel taxes.

LEGISLATIVE COUNSEL’S DIGEST

AB 2109, as amended, Daly. Controller: reports: parcel taxes.

Existing law requires the Controller to compile and publish reports of the financial transactions of each county, city, and special district within this state, together with any other matter he or she deems of public interest.

This bill would additionally require the Controller to include specified information in those local government financial transaction reports 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 require the local governmental entities imposing a parcel tax to provide information to the Controller as required by the Controller to comply with these provisions. 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:

begin delete
P2    1

SECTION 1.  

Section 12463 of the Government Code is
2amended to read:

3

12463.  

(a) The Controller shall compile and publish reports
4of the financial transactions of each county, city, and special
5district, respectively, within this state, together with any other
6matter he or she deems of public interest. The reports shall include
7the appropriations limits and the total annual appropriations subject
8to limitation of the counties, cities, and special districts. The reports
9to the Controller shall be made in the time, form, and manner
10prescribed by the Controller.

11(b) (1) Effective January 1, 2005, the Controller shall compile
12and publish reports of the financial transactions of each county,
13city, and special district pursuant to subdivision (a) on or before
14August 1, September 1, and October 1 respectively, of each year
15following the end of the annual reporting period. The Controller
16shall make data collected pursuant to this subdivision available
17upon request to the Legislature and its agents, on or before April
181 of each year.

19(2) (A) The Controller shall include in reports compiled and
20published pursuant to paragraph (1) information relating to the
21imposition of each locally assessed parcel tax, including, but not
22limited to, the following:

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

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

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

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

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

28(vi) The manner in which the revenue received from the parcel
29tax is being used.

30(B) In implementing this paragraph, the Controller shall use
31existing funds or resources.

P3    1(3) Each county, city, and special district that assesses a parcel
2tax shall provide information to the Controller as required by the
3Controller to comply with paragraph (2). The Controller shall adopt
4regulations to prescribe the format by which the local governmental
5entity shall report that information to the Controller.

6(c) The Controller shall annually publish, on the Internet Web
7site of the Controller, reports of the financial transactions of each
8school district within this state, together with any other matter he
9or she deems of public interest. The reports shall include the
10 appropriations limit and the total annual appropriations subject to
11limitation of the school district. The reports to the Controller shall
12be made in the time, form, and manner prescribed by the Controller.

13(d) As used in this section:

14(1) “Parcel tax” means a tax levied by a local agency upon any
15parcel of property identified using the assessor’s parcel number
16system or upon any person as an incident of property ownership
17pursuant to Section 4 of Article XIII A of the California
18Constitution that is collected via the annual property tax bill.

19(2) “School district” means a school district as defined in Section
2080 of the Education Code.

21(3) “Special district” means any of the following:

22(A) A special district as defined in Section 95 of the Revenue
23and Taxation Code.

24(B) A commission provided for by a joint powers agreement
25pursuant to Chapter 5 (commencing with Section 6500) of Division
267 of Title 1.

27(C) A nonprofit corporation that is any of the following:

28(i) Was formed in accordance with the provisions of a joint
29powers agreement to carry out functions specified in the agreement.

30(ii) Issued bonds, the interest on which is exempt from federal
31income taxes, for the purpose of purchasing land as a site for, or
32purchasing or constructing, a building, stadium, or other facility,
33that is subject to a lease or agreement with a local public entity.

34(iii) Is wholly owned by a public agency.

end delete
35begin insert

begin insertSECTION 1.end insert  

end insert

begin insertSection 12463.2 is added to the end insertbegin insertGovernment Codeend insertbegin insert,
36to read:end insert

begin insert
37

begin insert12463.2.end insert  

(a) (1) The Controller shall include in reports
38compiled and published pursuant to subdivision (b) of Section
3912463 information relating to the imposition of each locally
40assessed parcel tax, including, but not limited to, the following:

P4    1(A) The type and rate of parcel tax imposed.

2(B) The number of parcels subject to the parcel tax.

3(C) The number of parcels exempt from the parcel tax.

4(D) The sunset date of the parcel tax, if any.

5(E) The amount of revenue received from the parcel tax.

6(F) The manner in which the revenue received from the parcel
7tax is being used.

8(2) In implementing this subdivision, the Controller shall use
9existing funds or resources.

10(b) Each county, city, and special district that assesses a parcel
11tax shall provide information to the Controller as required by the
12Controller to comply with subdivision (a).

13(c) For purposes of this section, “parcel tax” means a tax levied
14by a local agency upon any parcel of property identified using the
15assessor’s parcel number system, or upon any person as an
16incident of property ownership pursuant to Section 4 of Article
17XIII A of the California Constitution, that is collected via the
18annual property tax bill.

end insert
19

SEC. 2.  

If the Commission on State Mandates determines that
20this act contains costs mandated by the state, reimbursement to
21local agencies and school districts for those costs shall be made
22pursuant to Part 7 (commencing with Section 17500) of Division
234 of Title 2 of the Government Code.



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