BILL NUMBER: AB 2109 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 21, 2014
AMENDED IN ASSEMBLY MAY 6, 2014
AMENDED IN ASSEMBLY MARCH 24, 2014
INTRODUCED BY Assembly Member Daly
FEBRUARY 20, 2014
An act to amend Section 12463 of add
Section 12463.2 to 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:
SECTION 1. Section 12463 of the Government Code
is amended to read:
12463. (a) The Controller shall compile and publish reports of
the financial transactions of each county, city, and special
district, respectively, within this state, together with any other
matter he or she deems of public interest. The reports shall include
the appropriations limits and the total annual appropriations subject
to limitation of the counties, cities, and special districts. The
reports to the Controller shall be made in the time, form, and manner
prescribed by the Controller.
(b) (1) Effective January 1, 2005, the Controller shall compile
and publish reports of the financial transactions of each county,
city, and special district pursuant to subdivision (a) on or before
August 1, September 1, and October 1 respectively, of each year
following the end of the annual reporting period. The Controller
shall make data collected pursuant to this subdivision available upon
request to the Legislature and its agents, on or before April 1 of
each year.
(2) (A) The Controller shall include in reports compiled and
published pursuant to paragraph (1) 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.
(vi) The manner in which the revenue received from the parcel tax
is being used.
(B) In implementing this paragraph, the Controller shall use
existing funds or resources.
(3) Each county, city, and special district that assesses a parcel
tax shall provide information to the Controller as required by the
Controller to comply with paragraph (2). The Controller shall adopt
regulations to prescribe the format by which the local governmental
entity shall report that information to the Controller.
(c) The Controller shall annually publish, on the Internet Web
site of the Controller, reports of the financial transactions of each
school district within this state, together with any other matter he
or she deems of public interest. The reports shall include the
appropriations limit and the total annual appropriations subject to
limitation of the school district. The reports to the Controller
shall be made in the time, form, and manner prescribed by the
Controller.
(d) As used in this section:
(1) "Parcel tax" means a tax levied by a local agency upon any
parcel of property identified using the assessor's parcel number
system or upon any person as an incident of property ownership
pursuant to Section 4 of Article XIII A of the California
Constitution that is collected via the annual property tax bill.
(2) "School district" means a school district as defined in
Section 80 of the Education Code.
(3) "Special district" means any of the following:
(A) A special district as defined in Section 95 of the Revenue and
Taxation Code.
(B) A commission provided for by a joint powers agreement pursuant
to Chapter 5 (commencing with Section 6500) of Division 7 of Title
1.
(C) A nonprofit corporation that is any of the following:
(i) Was formed in accordance with the provisions of a joint powers
agreement to carry out functions specified in the agreement.
(ii) Issued bonds, the interest on which is exempt from federal
income taxes, for the purpose of purchasing land as a site for, or
purchasing or constructing, a building, stadium, or other facility,
that is subject to a lease or agreement with a local public entity.
(iii) Is wholly owned by a public agency.
SECTION 1. Section 12463.2 is added to the
Government Code , to read:
12463.2. (a) (1) The Controller shall include in reports compiled
and published pursuant to subdivision (b) of Section 12463
information relating to the imposition of each locally assessed
parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax.
(D) The sunset date of the parcel tax, if any.
(E) The amount of revenue received from the parcel tax.
(F) The manner in which the revenue received from the parcel tax
is being used.
(2) In implementing this subdivision, the Controller shall use
existing funds or resources.
(b) Each county, city, and special district that assesses a parcel
tax shall provide information to the Controller as required by the
Controller to comply with subdivision (a).
(c) For purposes of this section, "parcel tax" means a tax levied
by a local agency upon any parcel of property identified using the
assessor's parcel number system, or upon any person as an incident of
property ownership pursuant to Section 4 of Article XIII A of the
California Constitution, that is collected via the annual property
tax bill.
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.