BILL NUMBER: AB 2291	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Achadjian

                        FEBRUARY 18, 2016

   An act to amend Section 4143 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 4143 of the Revenue and Taxation Code is
amended to read:
   4143.  (a) Notwithstanding any other provision of law, in the case
of a deficiency in the payment of taxes due and payable pursuant to
this part, the tax collector, with the approval of the board of
supervisors, may accept partial payments from the taxpayer. The
partial payments shall be applied first to all penalties, interest,
and costs, and the balance, if any, shall be applied to the taxes
due. The difference between the amount paid by the taxpayer and the
amount due shall be treated as a delinquent tax in the same manner as
any other defaulted tax.
   (b) Partial payments made pursuant to this section shall not be
deemed a redemption, a partial redemption, or an installment payment
under this part and they shall not alter either the date upon which
the property became tax defaulted or the date the property becomes
subject to a power of sale.
   (c) These partial payments shall not be construed as altering the
amount of defaulted taxes for purposes of publications.
   (d) An election may be made by the taxpayer to pay the delinquent
taxes in installments under Chapter 3 (commencing with Section 4186)
and, if so, the installment payment shall be based upon the balance
of the redemption amount determined pursuant to this section.
   (e) When the taxpayer requests a partial payment, or when the tax
collector receives such a payment, the tax collector shall inform the
taxpayer of the provisions of subdivision (b) by return mail. 
   (f) Upon authorization by ordinance by the board of supervisors,
the tax collector may charge a fee to recover the reasonable costs of
instituting and maintaining a partial payment arrangement under the
provisions of this chapter. The fee is a charge described in
paragraph (2) of subdivision (e) of Section 1 of Article XIII C of
the California Constitution and shall be subject to the requirements
of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division
2 of Title 5 of the Government Code.