AB 2291, as introduced, Achadjian. Property taxes: delinquent taxes: partial payment: fee.
Under existing law, the board of supervisors of a county is required to comply with specified requirements prior to either approving an increase in an existing county fee or charge or initially imposing a new fee or charge.
Under existing property tax law, a tax collector is authorized, with the approval of the board of supervisors, to accept partial payments of delinquent taxes on tax-defaulted property.
This bill would, upon authorization by ordinance by the board of supervisors, authorize the county tax collector to charge a fee to recover the reasonable costs of instituting and maintaining a partial payment arrangement and would require the fee to be subject to those existing requirements applicable to increasing or initially imposing a new fee or charge.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 4143 of the Revenue and Taxation Code
2 is amended to read:
(a) Notwithstanding any other provision of law, in the
4case of a deficiency in the payment of taxes due and payable
5pursuant to this part, the tax collector, with the approval of the
6board of supervisors, may accept partial payments from the
7taxpayer. The partial payments shall be applied first to all penalties,
8interest, and costs, and the balance, if any, shall be applied to the
9taxes due. The difference between the amount paid by the taxpayer
10 and the amount due shall be treated as a delinquent tax in the same
11manner as any other defaulted tax.
12(b) Partial payments made pursuant to this section shall not be
13deemed a redemption, a partial redemption, or an installment
14payment under this part and they shall not alter either
the date upon
15which the property became tax defaulted or the date the property
16becomes subject to a power of sale.
17(c) These partial payments shall not be construed as altering the
18amount of defaulted taxes for purposes of publications.
19(d) An election may be made by the taxpayer to pay the
20delinquent taxes in installments under Chapter 3 (commencing
21with Section 4186) and, if so, the installment payment shall be
22based upon the balance of the redemption amount determined
23pursuant to this section.
24(e) When the taxpayer requests a partial payment, or when the
25tax collector receives such a payment, the tax collector shall inform
26the taxpayer of the provisions of subdivision (b) by return mail.
27(f) Upon authorization by ordinance by the board of supervisors,
28the tax collector may charge a fee to recover the reasonable costs
29of instituting and maintaining a partial payment arrangement
30under the provisions of this chapter. The fee is a charge described
31in paragraph (2) of subdivision (e) of Section 1 of Article XIII C
32of the California Constitution and shall be subject to the
33requirements of Chapter 12.5 (commencing with Section 54985)
34of Part 1 of Division 2 of Title 5 of the Government Code.
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