BILL NUMBER: AB 2674	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Williams

                        FEBRUARY 21, 2014

   An act to amend Section 401.3 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2674, as introduced, Williams. Property taxation: assessment:
lien date.
   Existing property tax law requires the county assessor to assess
all property subject to general property taxation on the lien date,
as provided.
   This bill would make a technical, nonsubstantive change to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 401.3 of the Revenue and Taxation Code is
amended to read:
   401.3.  The assessor shall assess all property subject to general
property taxation on the lien date as provided in Articles XIII and
XIII A of the  California  Constitution and any legislative
authorization thereunder.