Amended in Senate May 27, 2016

Amended in Assembly April 7, 2016

California Legislature—2015–16 Regular Session

Assembly BillNo. 2291


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 amended, 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. This bill would also require the ordinance authorizing the tax collector to charge a fee to include a limitation on the total amount of fees that may bebegin delete imposed.end deletebegin insert imposed and to require the fee to be paid prior to the application of any partial payments to penalties, interest, costs, and taxes due.end insert

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

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

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SECTION 1.  

Section 4143 of the Revenue and Taxation Code
2 is amended to read:

3

4143.  

(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
10and 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) (1) Upon authorization by ordinance by the board of
28supervisors, the tax collector may charge a fee to recover the
29reasonable costs of instituting and maintaining a partial payment
30arrangement under the provisions of this chapter. The fee is a
31charge described in paragraph (2) of subdivision (e) of Section 1
32of Article XIII C of the California Constitution and shall be subject
P3    1to the requirements of Chapter 12.5 (commencing with Section
254985) of Part 1 of Division 2 of Title 5 of the Government Code.

3(2) The ordinance authorizing the tax collector to charge a fee
4described in paragraph (1) shall include a limitation on the total
5amount of fees that may be imposed.

begin insert

6
(3) The ordinance authorizing the tax collector to charge a fee
7described in paragraph (1) shall require the fee to be paid prior
8to the application of any partial payments to penalties, interest,
9costs, and taxes due as specified in subdivision (a).

end insert


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