California Legislature—2015–16 Regular Session

Assembly BillNo. 707


Introduced by Assembly Member Wood

February 25, 2015


An act to amend Section 51203 of the Government Code, relating to local government.

LEGISLATIVE COUNSEL’S DIGEST

AB 707, as introduced, Wood. Agricultural land: Williamson Act contracts: cancellation.

Existing law establishes the California Land Conservation Act of 1965, otherwise known as the Williamson Act, and authorizes a city or county to enter into 10-year contracts with owners of land devoted to agricultural use, whereby the owners agree to continue using the property for that purpose, and the city or county agrees to value the land accordingly for purposes of property taxation, as specified. Existing law provides for the procedure to cancel a contract entered into under these provisions, and provides that the landowner and the Department of Conservation may agree on the cancellation value of the land.

This bill would repeal the authorization for the landowner and the department to agree on the cancellation value of the land.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

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SECTION 1.  

Section 51203 of the Government Code is
2amended to read:

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51203.  

(a) The assessor shall determine the current fair market
2value of the land as if it were free of the contractual restriction
3pursuant to Section 51283. The Department of Conservation or
4the landowner, also referred to in this section as “parties,” may
5provide information to assist the assessor to determine the value.
6Any information provided to the assessor shall be served on the
7other party, unless the information was provided at the request of
8the assessor, and would be confidential under law if required of
9an assessee.

10(b) Within 45 days of receiving the assessor’s notice pursuant
11to subdivision (a) of Section 51283 or Section 51283.4, if the
12Department of Conservation or the landowner believes that the
13current fair market valuation certified pursuant to subdivision (b)
14of Section 51283 or Section 51283.4 is not accurate, the department
15or the landowner may request formal review from the county
16assessor in the county considering the petition to cancel the
17contract. The department or the landowner shall submit to the
18assessor and the other party the reasons for believing the valuation
19is not accurate and the additional information the requesting party
20believes may substantiate a recalculation of the property valuation.
21The assessor may recover his or her reasonable costs of the formal
22review from the party requesting the review, and may provide an
23estimate of those costs to the requesting party. The recovery of
24these costs from the department may be deducted by the city or
25county from cancellation fees received pursuant to this chapter
26prior to transmittal to the Controller for deposit in the Soil
27Conservation Fund. The assessor may require a deposit from the
28landowner to cover the contingency that payment of a cancellation
29fee will not necessarily result from the completion of a formal
30review. This subdivision shall not be construed as a limitation on
31the authority provided in Section 51287 for cities or counties to
32recover their costs in the cancellation process, except that the
33assessor’s costs of conducting a formal review shall not be borne
34by the nonrequesting party.

35(1) If no request is made within 45 days of receiving notice by
36certified mail of the valuation, the assessor’s valuation shall be
37used to calculate the fee.

38(2) Upon receiving a request for formal review, the assessor
39shall formally review his or her valuation if, based on the
40determination of the assessor, the information may have a material
P3    1effect on valuation of the property. The assessor shall notify the
2parties that the formal review is being undertaken and that
3information to aid the assessor’s review shall be submitted within
430 days of the date of the notice to the parties. Any information
5submitted to the assessor shall be served on the other party who
6shall have 30 days to respond to that information to the assessor.
7If the response to the assessor contains new information, the party
8receiving that response shall have 20 days to respond to the
9assessor as to the new information. All submittals and responses
10to the assessor shall be served on the other party by personal service
11or an affidavit of mailing. The assessor shall avoid ex parte contacts
12during the formal review and shall report any such contacts to the
13department and the landowner at the same time the review is
14complete. The assessor shall complete the review no later than 120
15days of receiving the request.

16(3) At the conclusion of the formal review, the assessor shall
17either revise the cancellation valuation or determine that the
18original cancellation valuation is accurate. The assessor shall send
19the revised valuation or notice of the determination that the
20valuation is accurate to the department, the landowner, and the
21board or council considering the petition to cancel the contract.
22The assessor shall include a brief narrative of what consideration
23was given to the items of information and responses directly
24relating to the cancellation value submitted by the parties. The
25assessor shall give no consideration to a party’s information or
26response that was not served on the other party. If the assessor
27denies a formal review, a brief narrative shall be provided to the
28parties indicating the basis for the denial, if requested.

29(c) For purposes of this section, the valuation date of any revised
30valuation pursuant to formal review or following judicial challenge
31shall remain the date of the assessor’s initial valuation, or his or
32her initial recomputation pursuant to Section 51283.4. For purposes
33of cancellation fee calculation in a tentative cancellation as
34provided in Section 51283, or in a recomputation for final
35cancellation as provided in Section 51283.4, a cancellation value
36shall be considered current for one year after its determination and
37certification by the assessor.

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38(d) Notwithstanding any other provision of this section, the
39department and the landowner may agree on a cancellation
40valuation of the land. The agreed valuation shall serve as the
P4    1cancellation valuation pursuant to Section 51283 or Section
251283.4. The agreement shall be transmitted to the board or council
3considering the petition to cancel the contract.

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4(e)

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5begin insert(d)end insert This section represents the exclusive administrative
6procedure for appealing a cancellation valuation calculated pursuant
7to this section. The Department of Conservation shall represent
8the interests of the state in the administrative and judicial remedies
9for challenging the determination of a cancellation valuation or
10cancellation fee.



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