BILL NUMBER: AB 2234	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Ting

                        FEBRUARY 21, 2014

   An act to amend Sections 15640, 15643, and 15645 of the Government
Code, relating to the State Board of Equalization.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2234, as introduced, Ting. State Board of Equalization:
surveys: assessment procedures: counties and cities and counties.
   Existing law requires the State Board of Equalization to make
surveys in each county and city and county to determine the adequacy
of the procedures and practices employed by the county assessor in
the valuation of property. Existing law requires the board to provide
a right to each county assessor to appeal to the board appraisals
made within his or her county where differences have not been
resolved before completion of a field review.
   This bill would require the board, when appropriate, to also
provide a similar right to each former county assessor whose
administration is being reviewed to appeal the board appraisals made
within his or her county.
   Existing law requires the board to proceed with the surveys of the
assessment procedures and practices in the several counties and
cities and counties as rapidly as feasible, and to repeat or
supplement each survey at least once in 5 years.
   This bill would eliminate the requirement to proceed with the
surveys as rapidly as feasible, and would, instead, require the board
to complete each survey within 3 months after the date the board
began the survey and to repeat or supplement the survey at least once
every 7 years.
   Existing law requires the board, upon completion of the survey of
the procedures and practices of a county assessor, to prepare a
written survey report setting forth its findings and recommendations,
and requires the board, before preparing its written survey report,
to meet with the assessor to discuss and confer on those matters
which may be included in the written survey report. Existing law
requires the final survey report to be issued by the board within 2
years after the date the board began the survey.
   This bill would require the written survey report to include best
practices the county assessor may adopt, and would require the board,
before preparing its written survey report, to also meet, when
appropriate, with the former assessor whose administration is being
reviewed. This bill would shorten the period of time the board has to
issue the final survey report from 2 years to 9 months after the
date the board began the survey.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 15640 of the Government Code is amended to
read:
   15640.  (a) The State Board of Equalization shall make surveys in
each county and city and county to determine the adequacy of the
procedures and practices employed by the county assessor in the
valuation of property for the purposes of taxation and in the
performance generally of the duties enjoined upon him or her.
   (b) The surveys shall include a review of the practices of the
assessor with respect to uniformity of treatment of all classes of
property to ensure that all classes are treated equitably, and that
no class receives a systematic overvaluation or undervaluation as
compared to other classes of property in the county or city and
county.
   (c) The surveys may include a sampling of assessments from the
local assessment rolls. Any sampling conducted pursuant to
subdivision (b) of Section 15643 shall be sufficient in size and
dispersion to insure an adequate representation therein of the
several classes of property throughout the county.
   (d) In addition, the board may periodically conduct statewide
surveys limited in scope to specific topics, issues, or problems
requiring immediate attention.
   (e) The board's duly authorized representatives shall, for
purposes of these surveys, have access to, and may make copies of,
all records, public or otherwise, maintained in the office of any
county assessor.
   (f) The board shall develop procedures to carry out its duties
under this section after consultation with the California Assessors'
Association. The board shall also provide a right to each county
assessor  and when appropriate, to each former county assessor
whose administration is being reviewed,  to appeal to the board
appraisals made within his or her county where differences have not
been resolved before completion of a field review and shall adopt
procedures to implement the appeal process.
  SEC. 2.  Section 15643 of the Government Code is amended to read:
   15643.  (a)  (1)    The board shall 
proceed with the   conduct  surveys of the
assessment procedures and practices in the several counties and
cities and counties  as rapidly as feasible  , and
shall repeat or supplement each survey at least once in  five
  seven  years. 
   (2) Each survey required pursuant to paragraph (1) shall be
completed within three months after the date the board began the
survey. 
   (b) The surveys of the 10 largest counties and cities and counties
shall include a sampling of assessments on the local assessment
rolls as described in Section 15640. In addition, the board shall
each year, in accordance with procedures established by the board by
regulation, select at random at least three of the remaining counties
or cities and counties, and conduct a sample of assessments on the
local assessment roll in those counties. If the board finds that a
county or city and county has "significant assessment problems," as
provided in Section 75.60 of the Revenue and Taxation Code, a sample
of assessments will be conducted in that county or city and county in
lieu of a county or city and county selected at random. The 10
largest counties and cities and counties shall be determined based
upon the total value of locally assessed property located in the
counties and cities and counties on the lien date that falls within
the calendar year of 1995 and every fifth calendar year thereafter.
   (c) The statewide surveys which are limited in scope to specific
topics, issues, or problems may be conducted whenever the board
determines that a need exists to conduct a survey.
   (d) When requested by the legislative body or the assessor of any
county or city and county to perform a survey not otherwise
scheduled, the board may enter into a contract with the requesting
local agency to conduct that survey. The contract may provide for a
board sampling of assessments on the local roll. The amount of the
contracts shall not be less than the cost to the board, and shall be
subject to regulations approved by the Director of General Services.
  SEC. 3.  Section 15645 of the Government Code is amended to read:
   15645.  (a) Upon completion of a survey of the procedures and
practices of a county assessor, the board shall prepare a written
survey report setting forth its findings and recommendations 
that shall include, but not be limited to, best practices the county
assessor may adopt,  and transmit a copy to the assessor. In
addition the board may file with the assessor a confidential report
containing matters relating to personnel. Before preparing its
written survey report, the board shall meet with the assessor 
and when appropriate, the former assessor whose administration is
being reviewed,  to discuss and confer on those matters which
may be included in the written survey report.
   (b) Within 30 days after receiving a copy of the survey report,
the assessor may file with the board a written response to the
findings and recommendations in the survey report.
   The board may, for good cause, extend the period for filing the
response.
   (c) The survey report, together with the assessor's response, if
any, and the board's comments, if any, shall constitute the final
survey report. The final survey report shall be issued by the board
within  two years   nine months  after the
date the board began the survey. Within a year after receiving a copy
of the final survey report, and annually thereafter, no later than
the date on which the initial report was issued by the board and
until all issues are resolved, the assessor shall file with the board
of supervisors a report, indicating the manner in which the assessor
has implemented, intends to implement or the reasons for not
implementing, the recommendations of the survey report, with copies
of that response being sent to the Governor, the Attorney General,
the State Board of Equalization, the Senate and Assembly and to the
grand juries and assessment appeals boards of the counties to which
they relate.