AB 681, as amended, 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.
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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:
(a) The board shall proceed with the surveys of
4the assessment procedures and practices in the
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5 counties and cities and counties as rapidly as feasible, and shall
6repeat or supplement each survey at least once in five years.
8 The surveys of the 10 largest counties and cities and counties
9shall include a sampling of assessments on the local assessment
P3 1rolls as described in Section 15640.
begin delete In addition, the board shall
2each year, in accordance with procedures established by the board
3by regulation, select at random at least three of the remaining
4counties or cities and counties, and conduct a sample of
5assessments on the local assessment roll in those counties. If the
6board finds that a county or city and county has “significant
7assessment problems,” as provided in Section 75.60 of the Revenue
8and Taxation Code, a sample of assessments will be conducted in
9that county or city and county in lieu of a county or city and county
10selected at random.end delete
11shall be determined based upon the total value of locally assessed
12property located in the counties and cities and counties on the lien
13date that falls within the calendar year of 1995 and every fifth
14calendar year thereafter.
6(c) The statewide surveys which are limited in scope to specific
7topics, issues, or problems may be conducted whenever the board
8determines that a need exists to conduct a survey.
9(d) When requested by the legislative body or the assessor of
10any county or city and county to perform a survey not otherwise
11scheduled, the board may enter into a contract with the requesting
12local agency to conduct that survey. The contract may provide for
13a board sampling of assessments on the local roll. The amount of
14the contracts shall not be less than the cost to the board, and shall
15be subject to regulations approved by the Director of General
Section 15645 of the Government Code is amended
(a) Upon completion of a survey of the procedures and
17practices of a county assessor, the board shall prepare a written
18survey report setting forth its findings and recommendations and
19transmit a copy to the assessor. In addition the board may file with
20the assessor a confidential report containing matters relating to
21personnel. Before preparing its written survey report, the board
22shall do both of the following:
23(1) Meet with the assessor to discuss and confer on those matters
24which may be included in the written survey report.
25(2) Notify the former assessor if the survey reviews the former
26assessor’s procedures and practices, and meet with the former
27assessor, upon his or her request, to discuss and confer on those
28matters that may be included in the survey report.
29(b) Within 30 days after receiving a copy of the survey report,
30the assessor may file with the board a written response to the
31findings and recommendations in the survey report.
32The board may, for good cause, extend the period for filing the
34(c) The survey report, together with the assessor’s response, if
35any, and the board’s comments, if any, shall constitute the final
36survey report. An addendum to the final survey report shall be
37published to include a former assessor’s written response to the
38findings and recommendations in the survey report that reviewed
39the former assessor’s procedures and practices, if any, and the
40board’s comments, if any. The final survey report shall be issued
P6 1by the board within
begin delete two yearsend delete after the date the board
2began the survey. Within a year after receiving a copy of the final
3survey report, and annually thereafter, no later than the date on
4which the initial report was issued by the board and until all issues
5are resolved, the assessor shall file with the board of supervisors
6a report, indicating the manner in which the assessor has
7implemented, intends to implement or the reasons for not
8implementing, the recommendations of the survey report, with
9copies of that response being sent to the Governor, the Attorney
10General, the State Board of Equalization, the Senate and Assembly
11and to the grand juries and assessment appeals boards of the
12counties to which they relate.