BILL ANALYSIS                                                                                                                                                                                                    Ó




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          |SENATE RULES COMMITTEE            |                       AB 2032|
          |Office of Senate Floor Analyses   |                              |
          |(916) 651-1520    Fax: (916)      |                              |
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                                       CONSENT


          Bill No:  AB 2032
          Author:   Linder (R)
          Amended:  6/6/16 in Senate
          Vote:     21  

           SENATE GOVERNANCE & FIN. COMMITTEE:  7-0, 6/15/16
           AYES:  Hertzberg, Nguyen, Beall, Hernandez, Lara, Moorlach,  
            Pavley

          SENATE APPROPRIATIONS COMMITTEE:  Senate Rule 28.8

           ASSEMBLY FLOOR:  76-0, 5/19/16 (Consent) - See last page for  
            vote

           SUBJECT:   Change of organization:  cities:  disincorporation


          SOURCE:    State Association of County Auditors

          DIGEST:   This bill requires additional financial information to  
          be identified during a city disincorporation.


          ANALYSIS:  


          Existing law:


          1)Establishes procedures for local government changes of  
            organization, including city incorporations,  
            disincorporations, annexations to a city or special district,  
            and city and special district consolidations.










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                                                                    Page  2



          2)Tasks Local Agency Formation Commissions (LAFCOs) with  
            coordinating logical and timely changes in local governmental  
            boundaries, conducting special studies that review ways to  
            reorganize, simplify, and streamline governmental structures,  
            and preparing a sphere of influence for each city and special  
            district within each county.  


          3)Requires a plan for providing services following  
            disincorporation that identifies the services currently  
            provided in the city and which "successor agencies" will  
            provide those services in the future.


          4)Requires the LAFCO executive officer must also develop a  
            comprehensive fiscal analysis that reviews and documents  
            information about the financial condition, costs, and revenues  
            of a city proposed for disincorporation, including: 


             a)   The cost of providing services and the revenues to the  
               city in the past three fiscal years,


             b)   The cost of current and proposed capital improvements,  
               facilities, assets, and infrastructure,


             c)   The sources of funding available to the entities that  
               take over providing services, and


             d)   The anticipated costs to the agency designated to take  
               over service provision of providing those services.


          5)Requires the city proposed for disincorporation to provide a  
            written statement that identifies the indebtedness of the  
            city, the amount of money in the city's treasury, the amount  
            of uncollected tax levies or other obligations due to the  
            city, and the amount of current and future liabilities of the  
            city.








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          6)Requires the county tax collector to collect any unpaid taxes  
            owed to the city and provide the revenues to the agency taking  
            over service provision. 


          7)Requires the board of supervisors to collect debts due to the  
            city and perform any other acts necessary for winding up the  
            affairs of the city.


          This bill:


          1)Requires the comprehensive fiscal analysis prepared by the  
            LAFCO's executive officer to include:


             a)   All current and long-term liabilities, including debt  
               obligations, of the city proposed for disincorporation and  
               the funds available to discharge those liabilities; and 


             b)   The potential financing mechanisms available to meet  
               those obligations.  It also requires the city's written  
               statement of liabilities to include the amount of any  
               assessment due to the city.


          2)Requires the tax collector to also collect any assessments due  
            to the disincorporated city.  


          3)Directs the successor agency's governing body and officers,  
            instead of the board of supervisors and the county officers,  
            to wind up the disincorporated city's affairs.


          Background










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                                                                    Page  4



          Last year, the Legislature significantly amended the process for  
          city disincorporations for the first time since 1963, with the  
          goal of ensuring that the full effects of disincorporation are  
          identified and understood before voters decide to approve or  
          reject it (AB 851, Mayes, Chapter 304, Statutes of 2015).  


          The State Association of County Auditors wants to ensure that  
          all relevant financial information is disclosed during the  
          disincorporation process and that all debts are successfully  
          collected.


          Comments


          Purpose of the bill.  Although AB 851 comprehensively updated  
          LAFCO statutes relating to city disincorporations, some small  
          errors remain.  AB 2032 makes minor changes to ensure that  
          important financial information, such as current and future  
          liabilities and potential financing mechanisms, are not left out  
          of the LAFCO executive officer's comprehensive fiscal analysis  
          of disincorporation.  It also ensures that county tax collectors  
          can collect unpaid assessments that are owed to the  
          disincorporated city.  Finally, it addresses a technical error  
          that results in inconsistency in the disincorporation process by  
          ensuring that the most appropriate agency, which may or may not  
          be the county, winds up the affairs of the disincorporated city.  
           These changes will make the disincorporation process run as  
          smoothly as possible if it is needed in the future.




          FISCAL EFFECT:   Appropriation:    No          Fiscal  
          Com.:YesLocal:   Yes


          SUPPORT:   (Verified6/29/16)


          State Association of County Auditors (source)








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          California Association of LAFCOs
          Orange County LAFCO


          OPPOSITION:   (Verified6/29/16)


          None received
           
           
           ASSEMBLY FLOOR:  76-0, 5/19/16
           AYES: Achadjian, Alejo, Travis Allen, Arambula, Atkins, Baker,  
            Bigelow, Bloom, Bonilla, Bonta, Brough, Brown, Burke,  
            Calderon, Campos, Chau, Chávez, Chiu, Chu, Cooley, Cooper,  
            Dababneh, Dahle, Daly, Dodd, Eggman, Frazier, Beth Gaines,  
            Gallagher, Cristina Garcia, Eduardo Garcia, Gatto, Gipson,  
            Gomez, Gonzalez, Gordon, Gray, Grove, Hadley, Harper, Roger  
            Hernández, Holden, Irwin, Jones, Jones-Sawyer, Kim, Lackey,  
            Levine, Linder, Lopez, Low, Maienschein, Mayes, Medina,  
            Melendez, Mullin, Nazarian, Obernolte, O'Donnell, Olsen,  
            Patterson, Quirk, Ridley-Thomas, Rodriguez, Salas, Santiago,  
            Steinorth, Mark Stone, Thurmond, Ting, Wagner, Waldron, Weber,  
            Wilk, Wood, Rendon
           NO VOTE RECORDED: Chang, Mathis, McCarty, Williams



          Prepared by:  Anton Favorini-Csorba / GOV. & F. / (916) 651-4119
          6/29/16 15:56:01


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