AB 681, as introduced, Ting. State Board of Equalization: surveys: assessment procedures and practices: county assessor.
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, 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 survey report, together with the assessor’s response and the board’s comments, to constitute the final survey report.
This bill would require the board, before preparing its written survey report, to notify the former assessor if the survey reviews the former assessor’s procedures and practices, and to also meet with the former assessor, upon his or her request if the survey reviews, to discuss and confer on those matters that may be included in the survey report. This bill would require an addendum to the final survey report to be published to include the former assessor’s written response and the board’s comments, if any.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 15645 of the Government Code is
2amended to read:
(a) Upon completion of a survey of the procedures and
4practices of a county assessor, the board shall prepare a written
5survey report setting forth its findings and recommendations and
6transmit a copy to the assessor. In addition the board may file with
7the assessor a confidential report containing matters relating to
8personnel. Before preparing its written survey report, the board
9shallbegin delete meet withend deletebegin insert do both of the following:end insert
10begin insert(1)end insertbegin insert end insertbegin insertMeet with end insertthe assessor to discuss and confer on those matters
11which may be included in the written survey report.
12(2) Notify the former assessor if the survey reviews the former
13assessor’s procedures and practices, and meet with the former
14assessor, upon his or her request, to discuss and confer on those
15matters that may be included in the survey report.
16(b) Within 30 days after receiving a copy of the survey report,
17the assessor may file with the board a written response to the
18findings and recommendations in the survey report.
19The board may, for good cause, extend the period for filing the
20response.
21(c) The survey report,
together with the assessor’s response, if
22any, and the board’s comments, if any, shall constitute the final
23survey report.begin insert An addendum to the final survey report shall be
24published to include a former assessor’s written response to the
25findings and recommendations in the survey report that reviewed
26the former assessor’s procedures and practices, if any, and the
27board’s comments, if any.end insert The final survey report shall be issued
28by the board within two years after the date the board began the
29survey. Within a year after receiving a copy of the final survey
30report, and annually thereafter, no later than the date on which the
31initial report was issued by the board and until all issues are
32resolved, the assessor shall file with the board of supervisors a
33report, indicating the manner in which the assessor has
34implemented, intends to implement or the reasons for not
35implementing, the recommendations of the
survey report, with
P3 1copies of that response being sent to the Governor, the Attorney
2General, the State Board of Equalization, the Senate and Assembly
3and to the grand juries and assessment appeals boards of the
4counties to which they relate.
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