Amended in Assembly March 18, 2016

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 amended, Campos. Property tax: corrections.

Existing property tax law requires the State Board of Equalization to give an assessee opportunity for a begin delete hearing end delete begin insert hearing, after at least 5 days’ notice, end insert if a correction to the roll will increase the amount of taxes due, as provided, and provides that the board’s decision is final.

begin delete

This bill would make nonsubstantive changes to these provisions.

end delete begin insert

This bill would instead require the board to provide at least 7 days’ notice for the above-described hearing.

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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 begin delete five end delete begin insert seven end insert days’ notice at which he or she may present his or
her objections to the change. The board’s decision is final.