California Legislature—2015–16 Regular Session

Assembly Bill No. 2789

Introduced by Assembly Member Campos

February 19, 2016

An act to amend Section 4877 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 2789, as introduced, Campos. Property tax: corrections.

Existing property tax law requires the State Board of Equalization to give an assessee opportunity for a hearing if a correction to the roll will increase the amount of taxes due, as provided, and provides that the board’s decision is final.

This bill would make nonsubstantive changes to these provisions.

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 4877 of the Revenue and Taxation Code
is amended to read:

4877.  

If the correction will increase the amount of taxes due,
the board shall give the assessee opportunity for a hearing after at
least five begin delete days end delete begin insert days end insert begin insert ’ end insert notice at which he begin insert or she end insert may present his begin insert or
her end insert objections to the change. The board’s decision is final.