Amended in Senate April 9, 2014

Senate Bill No. 1462

Introduced by Committee on Governance and Finance (Senators Wolk (Chair), Beall, DeSaulnier, Hernandez, Knight, Liu, and Vidak)

March 10, 2014

An act to begin insert amend Section 6348.4 of the Business and Professions Code, to end insert amend Sections 5903 and 53395.10 of the Government Code, begin insert and to amend Sections 670 and 671 of the Revenue and Taxation Code, end insert relating to local government.

LEGISLATIVE COUNSEL’S DIGEST

SB 1462, as amended, Committee on Governance and Finance. Local government: omnibus bill.

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(1) Existing law establishes a system of county law libraries and provides for a board of law library trustees in each county to govern the law library established for the county. Existing law authorizes real property acquired by the board to be sold, with the proceeds to be deposited in the law library fund.

end insert begin insert

This bill would additionally authorize real property acquired by the board to be leased, rented, or licensed, with the proceeds to be deposited in the law library fund.

end insert begin delete

(1)

end delete

begin insert (2) end insert  Existing law authorizes a legislative body, as defined, that determines prior to issuing any bonds that the interest payable on the bonds will be subject to federal income taxation under the law in effect on the date of issuance, to require in the ordinance, resolution, indenture, agreement, or other instrument providing for the issuance of the bonds, that the bonds be denominated, payable, and redeemable in accordance with certain standards.

This bill would also authorize the legislative body to include the maturity or maturities of the bonds in the ordinance, resolution, indenture, agreement, or other instrument providing for issuance.

begin delete

(2)

end delete

begin insert (3) end insert  Existing law authorizes the legislative body of a city or county to establish an infrastructure financing district, and requires proceedings for the establishment of a district to be instituted by the adoption of a resolution of intention to establish the proposed district that, among other things, describes the boundaries of the proposed district as referenced in a map on file in the office of the clerk of the city.

This bill would specify that the description of the boundaries of the proposed district may be accomplished by reference to a map on file in the office of the clerk of either the city or county that is proposing to establish the district.

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(4) Existing law prohibits any person from performing the duties or exercising the authority of an appraiser for property tax purposes, as specified, unless he or she holds a valid appraiser’s certificate issued by the State Board of Equalization. Existing law requires the board to hold appraiser examinations, prepared by the board with the assistance of 5 assessors selected by the State Association of County Assessors. Existing law provides that an appraiser, after holding a valid appraiser’s certificate for at least 3 years, be issued an advanced appraiser’s certificate by the board when they have completed a course of study, passed an examination, and hold a valid professional designation from a recognized professional organization. Existing law requires the board, with the advice and assistance of 5 assessors selected by the State Association of County Assessors of California, to prescribe the course of study, prepare the examination, and approve of the professional designation.

end insert begin insert

This bill would change an obsolete reference in these provisions from the State Association of County Assessors to the California Assessors’ Association.

end insert

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.  

(a) This act shall be known, and may be cited,
as the Local Government Omnibus Act of 2014.

(b) The Legislature finds and declares that Californians want
their governments to be run efficiently and economically and that
public officials should avoid waste and duplication whenever
possible. The Legislature further finds and declares that it desires
to control its own costs by reducing the number of separate bills.
Therefore, it is the intent of the Legislature in enacting this act to
combine several minor, noncontroversial statutory changes relating
to the common theme, purpose, and subject of local government
into a single measure.

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begin insert SEC. 2. end insert   

end insert

begin insert Section 6348.4 of the end insert begin insert Business and Professions Code end insert
begin insert is amended to read: end insert

6348.4.  

Real property acquired by a board may be sold begin insert , leased,
rented, or licensed end insert with the proceeds to be deposited in the law
library fund.

begin delete SEC. 2. end delete
begin insert SEC. 3. end insert   

Section 5903 of the Government Code is amended to
read:

5903.  

If, prior to issuing any bonds, the legislative body
determines that the interest payable on the bonds to be issued by
the state or local government will be subject to federal income
taxation under the law in existence on the date of issuance or
pending on the date of issuance with an effective date preceding
the date of issuance, then notwithstanding any other provision of
law, the ordinance, resolution, indenture, agreement, or other
instrument providing for the issuance of the bonds may provide
for any of the following:

(a) The bonds shall be in the denominations, in the form, either
bearer or registered, and payable at the place or places, either
within or without the United States, at the time or times, in lawful
money of the United States of America, with the maturity or
maturities, with the terms of redemption, and at the interest rate
or rates, either fixed or variable, including methods of determining
the rate or rates if variable, as the legislative body shall determine.

(b) The bonds shall be sold at public or private sale, in such
manner and place or places, either within or without the United
States, and at the price or prices, above or below par, as the
legislative body shall determine.

(c) In connection with, or incidental to, the sale and issuance
of the bonds, the state or local government may offer, sell, and
issue warrants for additional bonds, as well as issue additional
bonds pursuant to these warrants on terms consistent with this
chapter, and may enter into any contracts which the legislative
body determines to be necessary or appropriate to place the
obligation of the state or local government, as represented by the
bonds and the contract or contracts, in whole or in part on the
interest rate, cash flow, or other basis desired by the legislative
body, including, without limitation, contracts commonly known
as interest rate swap agreements, forward payment conversion
agreements, futures, or contracts providing for payments based on
levels of or changes in interest rates, or contracts to exchange cash
flows or a series of payments, or contracts, including, without
limitation, options, puts or calls to hedge payment, rate, spread,
or similar exposure. These contracts or arrangements may also be
entered into by state or local governments in connection with, or
incidental to, entering into any agreement which secures bonds,
including bonds issued by private entities. These contracts and
arrangements shall be made upon the terms and conditions
established by the legislative body, after giving due consideration
for the creditworthiness of the counterparties, where applicable,
including any rating by a nationally recognized rating agency or
any other criteria as may be appropriate. In addition, these contracts
and arrangements may be made only if the bonds are rated in one
of the three highest rating categories by two nationally recognized
rating agencies, and if there has been receipt, from any rating
agency rating the bonds, of written evidence that the contract or
agreement will not adversely affect the rating.

(d) In connection with, or incidental to, the sale and issuance
of the bonds, or entering into any of the contracts or arrangements
referred to in subdivision (c), the state or local government may
enter into credit enhancement or liquidity agreements, with
payment, interest rate, security, default, remedy, and other terms
and conditions as the legislative body shall determine.

(e) Proceeds of the bonds and any moneys set aside or pledged
to secure payment of the bonds, or any of the contracts entered
into pursuant to subdivision (c), may be invested in securities or
obligations described in the ordinance, resolution, indenture,
agreement, or other instrument providing for the issuance of the
bonds and may be pledged to and used to service any of the
contracts or agreements entered into pursuant to this section.

begin delete SEC. 3. end delete
begin insert SEC. 4. end insert   

Section 53395.10 of the Government Code is amended
to read:

53395.10.  

A legislative body of a city or county may designate
one or more proposed infrastructure financing districts pursuant
to this chapter. Proceedings for the establishment of a district shall
be instituted by the adoption of a resolution of intention to establish
the proposed district and shall do all of the following:

(a) State that an infrastructure financing district is proposed to
be established under the terms of this chapter and describe the
boundaries of the proposed district, which may be accomplished
by reference to a map on file in the office of the clerk of the city
or county that is proposing to establish the district.

(b) State the type of public facilities proposed to be financed
by the district. The district may only finance public facilities
authorized by Section 53395.3.

(c) State that incremental property tax revenue from the city or
county and some or all affected taxing entities within the district
may be used to finance these public facilities.

(d) Fix a time and place for a public hearing on the proposal.

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begin insert SEC. 5. end insert   

end insert

begin insert Section 670 of the end insert begin insert Revenue and Taxation Code end insert begin insert is
amended to read: end insert

670.  

(a) No person shall perform the duties or exercise the
authority of an appraiser for property tax purposes as an employee
of the state, any county or city and county, unless he or she is the
holder of a valid appraiser’s or advanced appraiser’s certificate
issued by the State Board of Equalization.

(b) The board shall provide for the examination of applicants
for these certificates and may contract with the State Personnel
Board to give the examinations. Examinations shall be prepared
by the board with the advice and assistance of a committee of five
assessors selected by the begin delete State Association of County Assessors end delete
begin insert California Assessors’ Association end insert for this purpose. No certificate
shall be issued to any person who has not attained a passing grade
in the examination and demonstrated to the board that he or she is
competent to perform the work of an appraiser as that competency
is defined in regulations duly adopted by the board. However, any
applicant for a certificate who is denied the same shall have a right
to a review of that denial in accordance with the State
Administrative Procedure Act contained in Chapter 5 (commencing
with Section 11500) of Part 1 of Division 3 of Title 2 of the
Government Code.

(c) Passage of a civil service or merit system examination for
appraiser given by the state, or any county or city and county, shall
suffice to meet the requirements of this section. The scope of the
examination shall be approved by the State Board of Equalization.

(d) No employee of the state, or any county or city and county
shall perform the duties or exercise the authority of an auditor or
an auditor-appraiser under Section 469 or Section 15624 of the
Government Code, unless he or she holds a degree with a
specialization in accounting from a recognized institution of higher
education, or is a licensed accountant in the State of California, or
has passed the state, or a county, or city and county, or city civil
service or merit system examination regularly given for the position
of accountant or auditor by the testing body, or holds the office of
assessor.

(e) Except for persons holding the office of assessor, this section
does not apply to elected officials.

(f) No charge shall be made to counties or to applicants for
examinations and certifications under this section or for training
conducted by the board under Section 671.

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begin insert SEC. 6. end insert   

end insert

begin insert Section 671 of the end insert begin insert Revenue and Taxation Code end insert begin insert is
amended to read: end insert

671.  

(a) In order to retain a valid appraiser’s certificate every
holder shall complete at least 24 hours of training conducted or
approved by the State Board of Equalization in each one-year
period.

Any excess in training time over the 24-hour minimum
accumulated in any one year shall be carried over as credit for
future training requirements with a limit of three years in which
the carryover time may be credited.

Failure to receive such training shall constitute grounds for
revocation of an appraiser’s certificate; provided, however, that
proceedings to revoke shall be conducted in accordance with the
Administrative Procedure Act contained in Chapter 5 (commencing
with Section 11500) of Part 1 of Division 3 of Title 2 of the
Government Code.

Training shall include, but not be limited to, new developments
in the case and statutory law and administrative rules.

(b) An advanced appraiser’s certificate shall be issued by the
board after an applicant has held an appraiser’s certificate for at
least three years and:

(1) Has successfully completed a course of study; or

(2) Has passed an advanced level examination; or

(3) Holds a valid professional designation from a recognized
professional organization.

The board, with the advice and assistance of five assessors
selected by the begin delete State Association of County Assessors of California end delete
begin insert California Assessors’ Association end insert , shall prescribe the course of
study, prepare the advanced level examination, and approve the
professional designation.

In order to retain a valid advanced appraiser’s certificate, every
holder shall complete at least 12 hours of training in each one-year
period.

Any excess in training time for the advanced appraiser’s
certificate over the 12-hour minimum accumulated in any one year
shall be carried over as a credit for future training requirements
with a limit of two years in which the carryover time may be
credited.

Failure to receive such training shall constitute grounds for
revocation of an advanced appraiser’s certificate; provided,
however, that proceedings to revoke shall be conducted in
accordance with the Administrative Procedure Act contained in
Chapter 5 (commencing with Section 11500) of Part 1 of Division
3 of Title 2 of the Government Code.

Training to retain the advanced appraiser’s certificate shall
include, but not be limited to, new developments in the case and
statutory law and administrative rules.